N.H. Rev. Stat. § 103:14-c
Any municipal police beneficiary who retired prior to July 1, 1961 and who is in receipt of a retirement allowance on January 1, 1974 shall, beginning with the month of January, 1974 and monthly thereafter, but not beyond the month of December, 1974, have his allowance increased by 18 percent. If the beneficiary of a retired member who retired prior to July 1, 1961 and elected an option providing for a survivor annuity is in receipt of such survivor annuity on January 1, 1974, the beneficiary shall be paid beginning with the month of January, 1974 and monthly thereafter but not beyond the month of December, 1974, an increased retirement allowance which shall be the same proportion of the increased retirement allowance the member would have been entitled to receive, if any, prior to any optional modification, had he been living on January 1, 1974, as the survivor annuity bears to the full allowance prior to optional modification by such former retired member at retirement. When the increased retirement allowance of any one beneficiary shall be ascertained under the terms of the above-mentioned provisions, the difference between said increased retirement allowance and the retirement allowance said beneficiary is then receiving as of December 31, 1973 shall be multiplied by 2 and the said sum shall be paid to said beneficiary in 12 monthly installments during the period from January 1, 1974 to December 31, 1974. Nothing herein shall be construed as affecting the regular retirement allowance of any beneficiary. The payment of the additional retirement allowances payable hereunder shall be contingent on the payment by the state of the additional amounts required to meet the current disbursements of such additional retirement allowances.
RSA 103:14-c
1974, 35:8, I, eff. April 15, 1974.