359-V:5  Blockchain-Based Trusts Recognized. I.  Trusts administered through a smart contract shall be subject to the jurisdiction of the courts of this state when RSA 564-B:2-202 is satisfied or if the settlor directed any person or entity located in New Hampshire to create the relevant smart contract. II.  In any legal matter involving a trust, any alleged contemnor shall be presumed to have a common law defense of impossibility to the extent that the person is ordered to modify the functionality of a smart contract.  This presumption may, in appropriate cases, be overcome by clear and convincing evidence that the smart contract is not decentralized. III.  A smart contract may act as the functional equivalent of an irrevocable spendthrift trust if its protocols would satisfy the criteria for such a trust under RSA 564-B:1-103 and RSA 563-B:5-502.  Any such smart contract shall have the protections of an irrevocable spendthrift trust under RSA 564-B:5-502. IV.  No person shall be lawfully compelled to furnish a plaintiff or court with direct access to a wallet whose sole purpose is to receive and distribute funds from a smart contract governed by paragraph III of this section. V.  This section shall not restrain a court from ordering a beneficiary to produce funds received from a smart contract.  This section shall not mean that a person may be compelled to provide access to any wallet not described herein.