New Hampshire Code § 564-B:10-1003

Damages in Absence of Breach
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(a) A trustee, trust advisor, or trust protector is accountable to an affected beneficiary for any profit made by that trustee, trust advisor, or trust protector arising from the administration of the trust, even absent a breach of trust. This section does not preclude the payment of reasonable compensation to a trustee, trust advisor, or trust protector. (b) Absent a breach of trust, a trustee, trust advisor, or trust protector is not liable to a beneficiary for a loss or depreciation in the value of trust property or for not having made a profit.

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