RSA 561:13 Advancements.

I. If an individual dies intestate as to all or a portion of the individual's estate, property the decedent gave during lifetime to an individual who, at the decedent's death, is an heir is treated as an advancement against the heir's intestate share only if:
(a) The decedent declared in a contemporaneous writing that the gift was an advancement; or
(b) The heir acknowledged in writing prior to the decedent's date of death that the gift was an advancement; or
(c) The decedent's contemporaneous writing otherwise indicates that the gift is to be taken into account in computing the division and distribution of the decedent's intestate estate; or
(d) The heir's written acknowledgment prior to the decedent's death indicates that the gift is to be taken into accoun