Detailed Answer: How the Remaining Estate Funds Are Distributed to the Decedent’s Children in New Hampshire

Short answer: After an estate’s taxes, valid claims, administrative expenses, and probate costs are paid, the personal representative (executor or administrator) distributes the remaining assets according to the decedent’s will. If there is no valid will, New Hampshire’s intestacy rules determine how the estate is divided among the surviving children (and possibly grandchildren) under state law. The probate court supervises the final accounting and closing of the estate.

Step-by-step process

1. Identify the personal representative and the existence of a will. The person named as executor in a valid will has primary authority to administer and distribute assets. If there is no will or no named/qualified executor, the probate court appoints an administrator. For general information about the probate process in New Hampshire, see the New Hampshire Probate Court pages: https://www.courts.state.nh.us/courts/probate/.
2. Gather and value assets. The representative locates all estate assets (bank accounts, brokerage accounts, real estate, personal property, life insurance payable to the estate, etc.) and obtains appraisals or valuations when required. They prepare an inventory to file with the court as part of the administration.
3. Give required notices and allow the creditor-claim period to run. State law requires notice to known creditors and sometimes publication notice for unknown creditors. Creditors must present valid claims within the statutory period. The representative evaluates and either pays or disputes allowed claims.
4. Pay taxes and administrative expenses. The representative files the decedent’s final income tax returns and, if applicable, estate tax returns. They pay federal and state income taxes, estate taxes (if any), probate fees, attorney and accountant fees, and other administrative costs. For statutory guidance and related rules, see the New Hampshire statutes and resources: https://www.gencourt.state.nh.us/rsa/html/ and the New Hampshire Probate Court site above.
5. Prepare a proposed distribution and final accounting. After paying debts and taxes and reserving for unresolved contingencies, the personal representative prepares a final accounting showing all receipts, disbursements, and the balance available for distribution. This accounting is usually filed with the probate court and served on beneficiaries.
6. Court approval (if required) and objections. If beneficiaries agree, distributions may proceed after the accounting is filed and any objections are resolved. If a beneficiary objects, the court will resolve the dispute. The probate court supervises the process and may issue an order allowing the distribution.
7. Make the distribution to children: If the will directs distribution, the representative follows the will’s terms. If there is no will, New Hampshire intestacy law determines shares. In practice, surviving children typically receive equal shares of the residuary estate. If a child predeceased the decedent but left descendants (e.g., grandchildren), those descendants generally inherit the predeceased child’s share (this is often called representation or per stirpes distribution under many state laws). Because statutory wording and procedures can be specific, consult the New Hampshire statute listings for exact intestacy language: https://www.gencourt.state.nh.us/rsa/html/.
8. Special situations: If a child is a minor or incapacitated, the funds usually cannot be distributed directly to the child. The representative must either place the funds in a custodial account (or similar vehicle) or ask the probate court to appoint a guardian/conservator. For guardianship/conservatorship information and forms, see the New Hampshire Probate Court pages: https://www.courts.state.nh.us/courts/probate/.
9. Close the estate. After distributions and filing the final accounting, the representative asks the court to allow closing the estate. The court typically issues an order discharging the representative from further duties once it approves the final accounts and distribution.

What beneficiaries should expect when they are children of the decedent

• You may receive a notice from the personal representative about the estate and an invitation to review the inventory or accounting.
• Expect the representative to obtain court approval before making large distributions, particularly when there are unresolved claims or tax issues.
• If you are a minor, distribution will be handled for your benefit under custodial rules or through court-appointed guardianship.
• If you disagree with the proposed distribution, file an objection with the probate court and consider mediation or counsel to resolve the dispute.

Where to look in New Hampshire law

Key state resources that govern probate and distributions:

• New Hampshire Probate Court (procedures, forms, and local information): https://www.courts.state.nh.us/courts/probate/
• New Hampshire Revised Statutes Annotated (RSA) — searchable index of state statutes, including those that govern wills, probate, and intestacy: https://www.gencourt.state.nh.us/rsa/html/

Because statutory sections and procedural requirements may be detailed, review the probate court resources and the RSAs above or consult a probate attorney for exact statutory citations and how they apply to your facts.

Helpful Hints

• Locate the will quickly. A named executor can greatly streamline distribution.
• Collect original documents — death certificate, account statements, deeds, titles, life insurance policies, and prior tax returns.
• Keep clear records. Save receipts and bank statements demonstrating payment of claims, taxes, and distributions.
• Don’t distribute assets until debts, taxes, and the creditor claim period are handled, or get a court order approving distribution to limit personal liability for the personal representative.
• If a child is minor or incapacitated, plan for a custodial account or a court-approved guardianship/conservatorship to avoid improper direct distribution.
• Talk to a probate attorney when values are large, there are contested claims, or family relationships are strained. A lawyer can file the correct petitions and represent beneficiaries in objections or disputes.
• Ask the personal representative for the final accounting and a copy of the court order approving distribution. Those documents protect beneficiaries and provide documentation for tax filing.

Next steps if you are a child expecting distribution

If you are a beneficiary and you expect to receive funds, request a copy of the will (if one exists), the inventory, and the proposed final accounting from the personal representative. If you have questions about how New Hampshire law applies to your situation, contact the local probate court or consult a New Hampshire probate attorney to discuss your rights and options.

Disclaimer: This article explains general New Hampshire probate concepts and is intended for educational purposes only. It does not constitute legal advice. For help about a specific estate, speak with a licensed New Hampshire attorney or contact the probate court.