RSA 564-C:1-106 Trustee's Power to Convert to Unitrust.

(a) Unless expressly prohibited by the terms of the trust, a trustee may convert a trust into a unitrust as described in this section if all of the following apply:
(1) The trustee determines that the conversion will enable the trustee to better carry out the intent of the settlor, as defined in RSA 564-B:1-103(15), and the purposes of the trust.
(2) The trustee gives written notice of the trustee's intention to convert the trust into a unitrust and of how the unitrust will operate, including what initial decisions the trustee will make under this section, to all the qualified beneficiaries, as defined in RSA 564-B:1-103(12) and including the director of charitable trusts if, with respect to the trust, the director has the right of a "qualified beneficiary" under RSA 564