Many Americans never get around to writing a will for various reasons. Some people don't think they have accumulated enough assets and some think they're too young, while others are uncomfortable contemplating their own mortality. Many people wonder, "What happens when you die without a will?"

When a person dies with a will, it is called dying testate. When someone dies without a will, it is called dying "intestate." When someone dies without a will, his or her estate is distributed in accordance with New Hampshire's intestacy law (also called the law of descent and distribution, NH RSA 561). This law governs the distribution of property when someone dies without a will.

Under New Hampshire's law, the order or priority of distributing all property of the decedent, after debts are paid is as follows:

If the decedent leaves behind a surviving spouse:

• If there is no surviving parent or child, the spouse gets everything;
• If the decedent and surviving spouse have children together, the spouse gets the first $250,000 of the estate plus one-half of the balance of the estate if there are no other children of the decedent;
• If there are no surviving children, the spouse gets the first $250,000 plus three-fourths of the balance if there is a surviving parent;
• The spouse gets the first $150,000, plus one-half of the balance of the estate if there is a surviving child of the decedent and the surviving spouse, and the surviving spouse has a child who is not the decedent's child; and
• The spouse receives $100,000 and one-half of the estate if the decedent left children who are not children of the surviving spouse.

If the decedent died and did not leave behind a surviving spouse, or if parts of the intestate estate have not been distributed under the above formula, the remainder of the estate will pass as follows:

• To the decedent's children in equal shares;
• If the decedent doesn't have any children, then to the parent(s) of the decedent;
• If the decedent doesn't have any surviving children or parents, then to the decedent's brothers and sisters in equal shares and to the children of the decedent's deceased brothers and sisters by representation (representation means the children share equally in the portion that their parent would have received if they had survived the decedent); and
• If the decedent doesn't have any surviving children, parents, brothers or children, or children of deceased brothers or children then, to the grandparent(s).

If none of the above applies, one-half of the estate passes to the children of the paternal grandparent who are not beyond fourth degree of kinship to the decedent. However, no portion of the decedent's intestate estate shall pass to any person who is of the fifth or greater degree of kinship to the decedent.

If no one is available to receive the decedent's estate under New Hampshire's intestate succession law, the estate passes to the state of New Hampshire by a process called "escheat."

If you need assistance administering a New Hampshire estate, we urge you to contact a Concord probate attorney from Hebert & Dolder PLLC. We can be reached at (603) 259-7061 to arrange a consultation with one of our lawyers.