N.H. R. Cir. Ct. Prob. Div. 63-A
A probate judge or probate master may receive evidence by an Offer of Proof, whenever appropriate and within the discretion of the Court. Whenever a Court exercises discretion to receive evidence by an Offer of Proof, the Court shall inform all Parties that by making an Offer of Proof, the proffering Party represents to the Court that a witness is present in the courtroom and can testify under oath in accordance with the Offer of Proof. Before receiving evidence by an Offer of Proof, the Court shall inform all Parties of the following procedures:
An Offer of Proof as to the testimony of a witness shall be received only if that witness is present in the courtroom at the time of the Offer.
Any witness whose testimony is presented by an Offer of Proof may be cross-examined by the opposing party, subject to the usual authority of the Court.
If a witness' credibility is challenged, or for any other reason within the discretion of the Court, the Court may question the witness or require that the witness' proof be presented from the witness stand.
An Attorney or Pro Se Party making an Offer of Proof represents to the Court that the Attorney or Pro Se Party has examined the witness or document that is the subject of the Offer. Through that examination, the Attorney reasonably believes, taking into account all that the Attorney or Pro Se Party knows about the case, that the evidence is not false; the evidence is admissible through a witness who can testify under oath to establish the purpose for which it is offered; and the evidence is not offered for a frivolous purpose.
In an ex parte proceeding, an Attorney making an Offer of Proof also represents to the Court that the Offer of Proof is accompanied by a statement under oath of all material facts known to the Attorney to enable the Court to make an informed decision as to the issues presented.
In proceedings where the Rules of Evidence either do not apply or are relaxed within the discretion of the Court, evidence may be received by an Offer of Proof without the presence of the witness in Court if that same evidence could be received by the Court without the necessity of a witness' testimony under oath to introduce the evidence.
N.H. R. Cir. Ct. Prob. Div. 63-A