RSA 564-C:4-407A Charitable Remainder Unitrusts.
Title: LVI - PROBATE COURTS AND DECEDENTS' ESTATES
Chapter: 564-C - UNIFORM PRINCIPAL AND INCOME ACT
(a) In the case of a charitable remainder unitrust within the meaning of section 664(d)(2) of the Internal Revenue Code, in which the trust instrument contains an income exception described in section 664(d)(3) of the Internal Revenue Code, the trustee shall allocate receipts from each of the following assets in accordance with subsection (b), notwithstanding any other provision of this chapter:
(1) an entity within the meaning of RSA 564-C:4-401(a);
(2) an obligation to pay money to the trustee, including an obligation whose purchase price or value when it is acquired is less than its value at maturity;
(3) a life insurance policy, unless the insured has died;
(4) a private or commercial annuity, unless the payments within the meaning of RSA 564-C:4-409(a),