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New Hampshire trust laws: key features and rules
New Hampshire trust laws sit in the state Trust Code, which includes a section on creditor claims against the settlor of an irrevocable trust, trust advisors and protectors, and a separate Foundation Act. Below are the governing law, who may act as trustee, and the features and limits, each with its source.
Reviewed by a senior trust administrator, updated
The legal frame at a glance
What the law provides, with the source number for each item.
Key facts
- Perpetuity period
- The instrument can exclude the rule against perpetuities, on conditions[3]
- Protector
- The trust code provides for trust advisors and trust protectors[2]
- Asset protection rule
- A creditor must prove the transfer was fraudulent as to that creditor[1]
- Foreign law rules
- Forced heirship and similar rights do not reach the settlor's interest[1]
Numbers in brackets point to the Sources list at the end of this page.
Swipe sideways to see the whole diagram.
- SettlorSets up the structure and transfers assets into it
- transfers assetsTrusteeHolds the assets and manages them under the trust deed
- holds and distributesBeneficiariesPeople who benefit from the trust under its terms
- Investment adviser gives investment directionsInvestment adviserGives investment directions that the trustee follows
- Trustee holds legal titleTrust assetsThe property held in the structure
Roles and notes
| Part of the structure | What it does |
|---|---|
| Settlor | Sets up the structure and transfers assets into it |
| Trustee | Holds the assets and manages them under the trust deed |
| Investment adviser | Gives investment directions that the trustee follows |
| Beneficiaries | People who benefit from the trust under its terms |
| Trust assets | The property held in the structure |
- The deed can name a trust advisor or trust protector, who is any person other than a trustee with a power over the trust.
- Those powers can include amending the deed for tax changes and removing a trustee.
- The trustee holds legal title and carries out the decisions the deed gives it.
- A spendthrift provision restricts the transfer of the settlor's interest in an irrevocable trust.
- Your New Hampshire lawyer confirms the wording of each power and who must serve as trustee.
The governing law
New Hampshire’s trust rules are in the New Hampshire Trust Code, RSA 564-B.
A section added in 2017 deals with a creditor’s claim against the settlor of an irrevocable trust (source: New Hampshire Revised Statutes: Creditor’s Claim).
Where the settlor’s interest is subject to a spendthrift provision, a creditor or assignee of the settlor may not reach the interest, or a distribution before the settlor receives it.
The statute treats the provision as a restriction on transfer that is enforceable under non-bankruptcy law.
The probate court rule on perpetuities sits in RSA 547:3-k.
Our overview of New Hampshire trusts puts the law in context, and the sections below take each point in turn.
The rules are short, but they interact with federal tax and with the law of the settlor’s home country, which is why a New Hampshire lawyer and a home-country lawyer should both read the draft.
Who may act as trustee
Your New Hampshire lawyer confirms who may serve as trustee for the deed you plan.
The statute does address the role of other office holders.
The trust code provides that trust advisors and trust protectors, meaning any person other than a trustee with a power or duty over the trust, can hold powers (source: New Hampshire Revised Statutes: Powers of Trust Advisors and Trust Protectors).
Such powers include amending the instrument for tax changes, appointing a successor and removing a trustee.
A creditor cannot compel the settlor to use powers such as a veto on distributions or the power to remove a trustee, advisor or protector (same source).
So the deed can let a trust advisor direct the trustee within the powers listed above (same source). We help you work through these roles with your lawyer and your other advisers.
Features the law allows
The deed can combine a few statutory tools:
- Spendthrift provision for the settlor. The settlor’s interest in an irrevocable trust is out of reach of creditors to the extent the provision applies.
- Advisors and protectors. The deed can give them powers over amendment, successors and trustee removal.
- Long duration. The probate court does not apply the common-law rule against perpetuities if the instrument expressly exempts itself and the trustee holds the needed powers (source: Exemption from the Rule Against Perpetuities).
- Foundations. A foundation is formed by a certificate of formation filed with the Secretary of State, naming a registered agent and office in the state (source: Foundation Act).
Each feature is a tool, not a result. Whether it works for your family depends on your residence, your assets and the law of the places where they sit.
Limits and requirements
The same statute sets limits. A New Hampshire asset protection trust is not a shield against every claim.
A creditor cannot start a proceeding on a transfer after the later of 4 years, or one year after it discovers the transfer if it was a creditor at the time.
The creditor must prove that the transfer was fraudulent as to that creditor (source: Creditor’s Claim).
Exception creditors can still reach the trust: a person owed child support under a judgment, and a spouse or former spouse owed basic alimony, each up to set amounts.
Forced heirship, legitime and similar rights do not reach the settlor’s interest.
A spendthrift provision is also unenforceable against a claim of the state or the United States where a statute so provides.
Your lawyer confirms how it applies to your deed.
For tax, see the tax and reporting page, which explains why state and federal tax need their own advice.
Sources and review dates
Every fact above comes from the New Hampshire General Court site, accessed on 2026-11-05. We review the facts on this page when the law changes.
The set-up guide lists the steps, and the cost guide explains what shapes the price.
For the wider picture, see our page on wealth structuring and asset protection.
Tell us what you are planning and ask for a quote.
Frequently asked questions
Which law governs a trust in New Hampshire?
The trust instrument chooses the law. A New Hampshire trust falls under the state Trust Code, and a settlor's irrevocable spendthrift trust falls under the section on a creditor's claim against the settlor. Under RSA 564-B:5-505A, a creditor's window ends 4 years from the transfer or, for a creditor that already existed, the later of that date and 1 year after discovery.
Can a trust in New Hampshire have a protector?
Yes. The Trust Code treats a trust protector or trust advisor as any person other than a trustee who has a power or duty over the trust under its terms. The deed defines each power, and your lawyer confirms the wording.
Sources
- New Hampshire Revised Statutes: Creditor's Claim Against a Settlor of an Irrevocable Trust, read 2026-11-05.
- New Hampshire Revised Statutes: Powers of Trust Advisors and Trust Protectors, read 2026-11-05.
- New Hampshire Revised Statutes: Exemption from the Rule Against Perpetuities, read 2026-11-05.
- New Hampshire Revised Statutes: New Hampshire Foundation Act, read 2026-11-05.