Section 411-A:32 - Time Limit for Disposal of Real EstateI. Except as stated in paragraph II, or unless the insurer elects to hold the real estate as an investment under RSA 411-A:23, I(g): (a) An insurer shall dispose of real estate acquired under RSA 411-A:23, I(a) within 5 years after it has ceased to be necessary for the convenient accommodation of the insurer in the transaction of its business.(b) An insurer shall dispose of real estate acquired under RSA 411-A:23, I(b) through (e) within 5 years after the date of acquisition, unless used or to be used for the insurer's accommodation under RSA 411-A:23, I(a).II. Upon satisfactory proof that the interests of the insurer will suffer materially by the forced sale thereof, the commissioner may by order grant a reasonable extension of the period, as specified in such order within which the insurer shall dispose of any particular parcel of such real estate. In the alternative, the insurer may continue to hold real estate beyond the limits provided in this section and include such real estate in the category of miscellaneous investments, pursuant to RSA 411-A:30.1978, 11:1, eff. July 1, 1978.