RSA 31:22-a: Cy Pres, Cemetery Trust Funds.

Upon petition of a majority of the board of trustees and upon a finding that it is in the public interest, the superior court or the probate court may direct the application of only accumulated excess trust income for the general care, capital improvements to or expansion of the cemetery relative to which the particular trust applies. The court shall determine from the terms of the particular trust whether the excess income accumulation of the particular burial lot trust fund will not be required for the care of the burial lot in the foreseeable future. In determining this requirement the court shall consider:

I. The financial status of the trust account.

II. A projection of future interest rates.

III. A projection of future labor costs necessary to maintain the lot.