I. Subject to the provisions of N.H. Rev. Stat. § 464-A:26, V, a guardian of the estate shall file an annual account under oath with the court within 90 days after the anniversary date of the guardian’s appointment, or be in default. The clerk shall give notice of the default to the guardian by first class mail within 10 days after the default. The clerk shall issue a citation notice in accordance with N.H. Rev. Stat. § 554:26-a.
II. Said annual account shall specify the amount and type of real and personal property received by the guardian and remaining in his or her control or invested by him or her, and the nature of such investment, and receipts of money disbursed and expenditures, during the preceding time. Upon request of the court, the guardian of the estate shall produce for examination by the court, all securities, evidences of deposit, and investments reported, and any other information or documentation which the court may consider relevant to the accounting of the financial and property transactions of the estate.

Terms Used In New Hampshire Revised Statutes 464-A:36

  • Court: means the probate court in the county having jurisdiction or where the ward resides. See New Hampshire Revised Statutes 464-A:2
  • following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Guardian of the estate: means one appointed by the court to manage the estate of the incapacitated person as specified by a court order. See New Hampshire Revised Statutes 464-A:2
  • Personal property: All property that is not real property.
  • Probate: Proving a will
  • Ward: means a person for whom a guardian of the person and the estate, or the person, or estate, has been appointed. See New Hampshire Revised Statutes 464-A:2

III. Whenever any guardian of the estate files an account in the probate court, the guardian of the estate shall contemporaneously forward, in hand or by first class mail, the following to the ward and all parties appearing of record:
(a) A copy of the account; and
(b) A notice that the account may be approved unless a written objection, containing the specific factual or legal basis for the objection, is filed within 30 days after the date the account is filed in the probate court.
IV. The guardian of the estate shall certify to the probate court that the requirements of paragraph III have been complied with.