If the decedent left behind a Last Will and Testament, the estate is referred to as a “testate” estate. In a testate estate, the terms of the Will, along with any other related estate planning documents, determine how the estate assets are distributed. If the decedent failed to execute a Will prior to his/her death, the estate is referred to as an “intestate” estate. In an intestate estate administration, the New Hampshire intestate succession laws (or the laws of the decedent’s state of residency at the time of death) determine what happens to the decedent’s assets. Typically, only a spouse and/or close relatives will inherit from an intestate estate.