N.H. Rev. Stat. § 115-A:12
If an eligible person is legally incompetent, payment shall be made to his legally appointed representative. If an eligible person dies before payment has been made to him, payment shall be made to such person's surviving spouse or, if none, to his child or children in equal shares; and if he has no surviving spouse or children, then in equal shares to his surviving parents. Payment shall not be made to more than 2 parents. Preference shall be given to the parent or parents who actually exercised parental control at the time of or most nearly prior to date of the qualified person's entry into service. Proof of relationship in loco parentis shall be established by sworn statement of the applicant, together with supporting affidavits of 2 disinterested persons.
RSA 115-A:12
1992, 204:1.