N.H. Rev. Stat. Ann. § 102:26

Upon transfer of membership of a permanent fireman from the state employees' retirement system to the firemen's retirement system under the provisions of this subdivision, in addition to the transfer of his accumulated contributions under the provisions of RSA 100:23, the reserve for benefits accrued under the state employees' retirement system provided by the employer's contributions on account of his service rendered prior to the date of such transfer, actuarially computed, shall be transferred from the state employees' retirement system to the firemen's retirement system.