Executor Duties in New Hampshire

Within 90 days after appointment, the administrator or executor must file with the probate court a full, itemized inventory of the estate's real and personal property at date-of-death fair market value, stating how each value was determined; filing more than 30 days late puts the fiduciary in default. Notice of the appointment is published by the clerk within 15 days (not required for estates of $10,000 or less). Creditors must present demands within six months after the original grant of administration. An account of administration is due within one year and annually after that (unless excused, but not for more than three years), until a final account is filed and allowed; claims are paid in the statutory order of priority.

The Circuit Court, Probate Division, appoints the executor or administrator and issues a 'certificate of appointment.' Except in summary administration, no one may administer an estate until they give bond to the judge, with sureties or other security the judge accepts, conditioned on filing the inventory, administering the estate according to law, filing accounts, paying taxes and distributing the residue. For estates with a gross value of $25,000 or less, only a personal bond without sureties is required, and the judge may waive sureties or security.

A creditor must present a claim to the executor or administrator within 6 months after the original grant of administration, and must sue on the claim within 1 year after the original grant of administration. Time while administration is suspended does not count.