RSA 293-A:14.09 Director Duties.

(a) Directors shall cause the dissolved corporation to discharge or make reasonable provision for the payment of claims and make distributions of assets to shareholders after payment or provision for claims.
(b) Directors of a dissolved corporation which has disposed of claims under RSA 293-A:14.06, RSA 293-A:14.07, or RSA 293-A:14.08 shall not be liable for breach of RSA 293-A:14.09(a) with respect to claims against the dissolved corporation that are barred or satisfied under RSA 293-A:14.06, RSA 293-A:14.07, or RSA 293-A:14.08.