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N.H. Rev. Stat. Ann. § 554:8

Accountability for Stocks, Etc

Source. 1857, 1963:3

All stocks and bonds shall be accounted for by the administrator at the prices which they shall bring at a public or private sale; and the administrator conducting the sale with fidelity and impartiality shall be credited with the loss, or charged with the gain, upon the sale.

Official source: New Hampshire General Court. Reproduced from public-domain New Hampshire statutes; confirm against the official source for the current text. Not legal advice.