RSA 564-E:217 Gifts.

(a) In this section, "gift" includes, without limitation, a gift for the benefit of a person, including without limitation, a gift to a trust, a gift to an account under the Uniform Transfers to Minors Act, and a gift to a tuition savings account or prepaid tuition plan as defined under Internal Revenue Code section 529, 26 U.S.C. section 529, as amended.
(b) An agent may make a gift of the principal's property only as the agent determines is consistent with the principal's objectives if actually known by the agent or, if unknown, as the agent determines is consistent with the principal's best interest based on all relevant factors, including, without limitation:
(1) evidence of the principal's intent;
(2) the principal's personal history of making or joining in th