A paramour is a person who is a love or romantic interest of a married person who is engaging in adultery with the paramour. Spouses engaged in adulterous affairs with paramours sometimes give gifts to their paramours, and often spend marital or community property on such gifts. The non-cheating spouse may pursue a reimbursement claim and ask the court to order the spouse who spent marital assets on a paramour to reimburse the marital or community estate—by returning the gift if it retains its value (jewelry) or replacing the funds with the cheating spouse’s separate property funds.

In New Hampshire, adultery was decriminalized in 2014, so it is no longer a criminal offense. However, adultery can still have legal implications in the context of divorce proceedings. New Hampshire is an 'equitable distribution' state, which means that marital property is divided in a manner that is fair and equitable, but not necessarily equal. If a spouse has spent marital assets on a paramour, the non-cheating spouse may raise this issue during the divorce proceedings. The court may consider the dissipation of marital assets when determining the division of property. If the court finds that one spouse has indeed spent marital assets on a paramour, it may order reimbursement to the marital estate. This could involve returning the gift if it retains its value, such as jewelry, or replacing the funds with the cheating spouse’s separate property. It is important to note that the specifics of each case can vary, and the outcome can depend on the evidence presented and the discretion of the court.