I have the pleasure today of presenting at the 36th Annual Tax Forum of the NH CPA Society and the NH Bar Association with Alyssa Graham Garrigan on trust decanting and pretermitted heirs. Here is a link to our slides.
In a prior post, I discussed that a decision by the NH Supreme Court in In re Teresa Craig Living Trust finding that the NH pretermitted heir statute applies to trusts would upheave NH trust law. Given that the case turns on the interpretation of section 1-112 of the NH Trust Code, which is drawn from the […]
Rarely, has the NH Supreme Court had a case with the potential to disrupt trust law and practice as In re Teresa Craig Living Trust recently transferred as an interlocutory appeal without ruling by Judge King of the NH Trust Docket. Craig presents the issue of whether the pretermitted heir statute, RSA 551:10, applies to trusts. The claimants (grandchildren […]