NH Elder Law and Estate Planning

Intestate Succession

If there is a surviving spouse:


• the surviving spouse receives the entire estate if the decedent had no surviving parent or
child;
• the surviving spouse receives the first $250,000 of the estate plus one-half the balance if there
is a surviving child of both the decedent and the surviving spouse, and there are no other
children of the surviving spouse who survive the decedent;
• the surviving spouse receives the first $250,000 plus three-fourths of the balance if there is a
surviving parent of the decedent, but no surviving child;
• the surviving spouse receives the first $150,000, plus one-half of the balance of the estate if
there is a surviving child of both the decedent and the surviving spouse and the surviving
spouse has a surviving child who is not the child of the decedent;
• the surviving spouse receives $100,000 and one-half of the estate, if the decedent left children
who are not also children of the surviving spouse.


If there is not a surviving spouse or if parts of the intestate estate still have not been
distributed under the above formula, the remainder of the estate passes in the following order:


• to the children of the decedent, in equal shares;
• if the decedent has no surviving children, then to the parent(s) of the decedent;if the decedent has no surviving children or parent(s), then to the surviving brothers and sisters of the decedent in equal shares and to the children of the decedent’s deceased brothers
and sisters by representation. (Representation means that these children share equally the
portion their parent would have received had their parent survived the decedent.)
• if the decedent has no surviving children, parent(s), or brothers or sisters, or children of
deceased brothers or sisters then, to grandparent(s);
• if there are no surviving children, parent, children of a parent, or grandparent, but there are
children of decedent’s grandparent who survive, one-half of the estate passes to the children
of the paternal grandparent who are not beyond the fourth degree of kinship to the decedent;
the other half passes to the children of the maternal grandparent who are not beyond the
fourth degree of kinship; provided, however, that if there are no children of the decedent’s
grandparent within the fourth degree of kinship to the decedent on either the paternal or
maternal side, the entire estate passes to the issue on the other side who are not beyond the
fourth degree of kinship to the decedent.

Copyright 2007
Judith Fox
8 Farmwood Rd. Concord, NH 03301
Website Developed By The Concord Monitor