RSA 384-H:5: Requirements for Special Deposit.

A deposit shall qualify as a special deposit if it is:

I. A deposit of funds in a bank under an account agreement;

II. For the benefit of at least 2 beneficiaries, one or more of which may be a depositor;

III. Denominated in a medium of exchange that is currently authorized or adopted by a domestic or foreign government;

IV. For a permissible purpose stated in the account agreement; and

V. Subject to a contingency.