On January 1, 2007, New Hampshire will combine living wills and advance directives into a single form. The New Year is the ideal time to draft or update your living will and health care directives, and review your overall estate plan. This new law makes the process even simpler:

• If you drafted a living will or health care directive prior to January 1, 2007, your forms will still be valid. However, because probate laws and estate tax laws are frequently amended, estate plans should be reviewed and updated regularly.
  
• The new law simplifies the process of drafting advance directives. It combines your living will, advance health care directive and Do Not Resuscitate orders into one form. However, you may choose to complete one, or all sections.
  
• To view the complete law, visit http://www.gencourt.state.nh.us/legislation/2006/HB0656.html.

Preti Flaherty welcomes the opportunity to assist you with completing the new advance directive forms, drafting a comprehensive estate plan or reviewing your existing estate plan. 

For more information, contact attorney Michael McCormack at 603.410.1500 or mmccormack@preti.com.