Terms Used In New Hampshire Revised Statutes 281-A:51

• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• employee: includes persons who regularly operate businesses or practice their trades, professions, or occupations, whether individually, or in partnership, or association with other persons, whether or not they hire others as employees. See New Hampshire Revised Statutes 281-A:2
• Employer: with respect to private employment, means:
  (a) A person, partnership, association, corporation, or legal representative of a person, partnership, association or corporation who employs one or more persons whether in one or more trades, businesses, professions or occupations and whether in one or more locations. See New Hampshire Revised Statutes 281-A:2
• Wages: means , in addition to money payments for services rendered, the reasonable value of board, rent, housing, lodging, fuel or a similar advantage received from the employer and gratuities received in the course of employment from others than the employer; but "wages" shall not include any sum paid by the employer to the employee to cover any special expenses incurred by the employee because of the nature of the employment. See New Hampshire Revised Statutes 281-A:2