(a) A beneficiary may not commence a proceeding against a trustee for breach of trust more than one year after the date the beneficiary or a representative of the beneficiary was sent a report that adequately disclosed the existence of a potential claim for breach of trust and informed the beneficiary of the time allowed for commencing a proceeding.
(b) A report adequately discloses the existence of a potential claim for breach of trust if it provides sufficient information so that the beneficiary or representative knows of the potential claim or should have inquired into its existence.

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Terms Used In New Hampshire Revised Statutes 564-B:10-1005

  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Trustee: A person or institution holding and administering property in trust.

(c) If subsection (a) does not apply, a judicial proceeding by a beneficiary against a trustee for breach of trust must be commenced within 3 years after the first to occur of:
(1) The removal, resignation, or death of the trustee;
(2) The termination of the beneficiary’s interest in the trust;
(3) The termination of the trust; or
(4) The date on which the beneficiary or a representative of the beneficiary was sent a report that adequately disclosed the existence of a potential claim for breach of trust.
(d) The periods of limitation under this section shall not be tolled for any reason, except by a written agreement of the trustees and qualified beneficiaries or a court order. Without limiting the circumstances under which a court may issue an order tolling the period of limitations, a court may issue an order tolling the period of limitations under this section during the pendency of any action described in N.H. Rev. Stat. § 564-B:10-1014(c)(3).
(e) [Repealed.]
(f) In the case of a claim against a deceased trustee for breach of trust, this section shall apply to the extent that the claim is not barred by a limitation period under RSA 556, N.H. Rev. Stat. § 564-B:5-508, or other applicable law.
(g) For purposes of determining whether, for purposes of this section, a trust has terminated or a beneficiary’s interest in a trust has terminated, trust property excludes any claim against a trustee, trust advisor, or trust protector.