(a) A judicial proceeding against a foundation official for breach of duty may be commenced only within the earliest of:
(1) In the case of a claim by a beneficiary, one year after the beneficiary was sent a report that adequately disclosed the existence of a potential claim for breach of duty;

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Terms Used In New Hampshire Revised Statutes 564-F:18-1805

  • 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
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.

(2) Except as provided in subsection (a)(3), 3 years after the earliest of:
(A) The foundation official’s removal, resignation, or death;
(B) The termination of the beneficiary’s interest;
(C) The foundation’s dissolution or
(3) If the act or omission was not discovered and could not reasonably have been discovered at the time of the act or omission, one year after the earlier of:
(A) The discovery of the act or omission; or
(B) In the exercise of reasonable diligence, the date on which the act or omission should have been discovered.
(b) A report adequately discloses the existence of a potential claim for breach of duty if it provides sufficient information so that the beneficiary or the beneficiary’s representative knows of the potential claim or should have inquired into its existence.
(c) The limitation periods under this section shall not be tolled for any reason, except by a court order or a written agreement between the foundation official and the beneficiary.