New Hampshire § 564-B:1-113 Precatory Language

New Hampshire Statutes

§ 564-B:1-113 — Precatory Language

New Hampshire § 564-B:1-113

Title LVIPROBATE COURTS AND DECEDENTS' ESTATES

Ch. 564-BNEW HAMPSHIRE TRUST CODE

SubdivisionARTICLE 1GENERAL PROVISIONS AND DEFINITIONS

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Bluebook

N.H. Rev. Stat. Ann. § 564-B:1-113 (2026).

Text

(a)For purposes of this section, the following definitions apply:

(1)"Letter of wishes" means a record that:

(A)Is not a trust instrument;

(B)Is created by a settlor; and

(C)Contains precatory language.

(2)"Precatory language" means language that:

(A)Is not binding on any trustee, trust advisor, or trust protector;

(B)Expresses the settlor's wishes regarding the exercise of any discretionary power by a trustee, trust advisor, or trust protector; and

(C)Is not inconsistent with the terms of the trust.

(b)In exercising a discretionary power, a trustee, trust advisor, or trust protector may consider precatory language contained in the trust instrument or a letter of wishes.

(c)Precatory language does not impose any duty on any trustee, trust advisor, or trust protector, and the fac

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(a) For purposes of this section, the following definitions apply:
(1) "Letter of wishes" means a record that:
(A) Is not a trust instrument;
(B) Is created by a settlor; and
(C) Contains precatory language.
(2) "Precatory language" means language that:
(A) Is not binding on any trustee, trust advisor, or trust protector;
(B) Expresses the settlor's wishes regarding the exercise of any discretionary power by a trustee, trust advisor, or trust protector; and
(C) Is not inconsistent with the terms of the trust.
(b) In exercising a discretionary power, a trustee, trust advisor, or trust protector may consider precatory language contained in the trust instrument or a letter of wishes.
(c) Precatory language does not impose any duty on any trustee, trust advisor, or trust protector, and the fact that a trustee, trust advisor, or trust protector does not exercise a discretionary power in accordance with precatory language shall not create an inference that the trustee, trust advisor, or trust protector improperly exercised the power.
(d) In determining whether a trustee, trust advisor, or trust protector exercised a discretionary power in a manner that is consistent with the settlor's intent, a court may consider precatory language contained in the trust instrument or a letter of wishes. A court may consider precatory language contained in a letter of wishes regardless of whether the trust instrument is ambiguous.
(e) Except as provided under the terms of the trust or by court order, a trustee, trust advisor, or trust protector shall not have any duty to provide any beneficiary a copy of a letter of wishes.