RSA 463-A:6: Other Transfer by Fiduciary.

I. Subject to paragraph III, a personal representative or trustee may make an irrevocable transfer to another adult or trust company as custodian for the benefit of a minor pursuant to RSA 463-A:9, in the absence of a will or under a will or trust that does not contain an authorization to do so.

II. Subject to paragraph III, a conservator may make an irrevocable transfer to another adult or trust company as custodian for the benefit of the minor pursuant to RSA 463-A:9.

III. A transfer under paragraph I or II may be made only if:

(a) The personal representative, trustee, or conservator considers the transfer to be in the best interest of the minor;

(b) The transfer is not prohibited by or inconsistent with provisions of the applicable will, trust agreement, or other governing instrument; and

(c) The transfer is less than or equal to $10,000 in value; otherwise a guardianship over the estate of the minor shall be required by the probate court pursuant to RSA 463, unless otherwise ordered by the court.