New Hampshire § 564-E:215 Retirement Plans

New Hampshire Statutes

§ 564-E:215 — Retirement Plans

New Hampshire § 564-E:215

Title LVIPROBATE COURTS AND DECEDENTS' ESTATES

Ch. 564-EUNIFORM POWER OF ATTORNEY ACT

SubdivisionARTICLE 2AUTHORITY

This text of New Hampshire § 564-E:215 (Retirement Plans) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 564-E:215 (2026).

Text

(a)In this section, "retirement plan" means a plan or account created by an employer, the principal, or another individual to provide retirement benefits or deferred compensation of which the principal is a participant, beneficiary, or owner, including a plan or account under the following sections of the Internal Revenue Code:

(1)an individual retirement account under Internal Revenue Code section 408, 26 U.S.C. section 408, as amended;

(2)a Roth individual retirement account under Internal Revenue Code section 408A, 26 U.S.C. section 408A, as amended;

(3)a deemed individual retirement account under Internal Revenue Code section 408(q), 26 U.S.C. section 408(q), as amended;

(4)an annuity or mutual fund custodial account under Internal Revenue Code section 403(b), 26 U.S.C. section 40

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(a) In this section, "retirement plan" means a plan or account created by an employer, the principal, or another individual to provide retirement benefits or deferred compensation of which the principal is a participant, beneficiary, or owner, including a plan or account under the following sections of the Internal Revenue Code:
(1) an individual retirement account under Internal Revenue Code section 408, 26 U.S.C. section 408, as amended;
(2) a Roth individual retirement account under Internal Revenue Code section 408A, 26 U.S.C. section 408A, as amended;
(3) a deemed individual retirement account under Internal Revenue Code section 408(q), 26 U.S.C. section 408(q), as amended;
(4) an annuity or mutual fund custodial account under Internal Revenue Code section 403(b), 26 U.S.C. section 403(b), as amended;
(5) a pension, profit-sharing, stock bonus, or other retirement plan qualified under Internal Revenue Code section 401(a), 26 U.S.C. section 401(a), as amended;
(6) a plan under Internal Revenue Code section 457(b), 26 U.S.C. section 457(b), as amended; and
(7) a nonqualified deferred compensation plan under Internal Revenue Code section 409A, 26 U.S.C. section 409A, as amended.
(b) Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to retirement plans authorizes the agent to:
(1) select the form and timing of payments under a retirement plan and withdraw benefits from a plan;
(2) make a rollover, including a direct trustee-to-trustee rollover, of benefits from one retirement plan to another;
(3) establish a retirement plan in the principal's name;
(4) make contributions to a retirement plan;
(5) exercise investment powers available under a retirement plan; and
(6) borrow from, sell assets to, or purchase assets from a retirement plan.