RSA 464-A:26-a Estate Planning by Guardian.

I. The probate court may authorize the guardian of the estate to make lifetime gifts, to allocate income, and/or to plan for the testamentary distribution of the ward's estate consistent with the ward's wishes. If the ward's wishes cannot be ascertained, the probate court may authorize the guardian of the estate to plan for the testamentary distribution of the ward's estate in order to minimize taxation or to facilitate distribution of the ward's estate to family, friends, or charities who would be likely recipients of gifts from the ward.
II. Before authorizing a guardian to make lifetime gifts or to allocate income, the probate court shall consider the ward's present and anticipated future expenses for maintenance, support, and medical care, any current or future debts of th