In New Hampshire, decisions during periods of incapacity or at the end of life are governed by the Advanced Directive, consisting of a Living Will and a Power of Attorney for Health Care. The Advanced Directive creates an “agency relationship” between the principal (the person executing the estate plan) and the agent (the designated person who will act on behalf of the principal). The Advanced Directive expresses the wishes of the principal that the agent will carry out should the principal experience a period of incapacity or be at the end of life, including health and medical care decisions. The New Hampshire legislature recently amended the law governing the Living Will portion of the Advanced Directive, and effective as of January 1, 2015, the principal now has the option of directing that nutrition and hydration should be continued, even if all other forms of life support have been discontinued.
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