N.H. Rev. Stat. Ann. § 21-I:30-c

In the event that the medical and surgical benefits under RSA 21-I:30 are provided using a self-funded alternative, a reserve fund shall be established to protect the state from unexpected losses and self-insured losses and related expenses incurred in the provision of such a plan. Such reserve fund shall be administered by the commissioner of administrative services and shall be nonlapsing.