reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 30 - ADMINISTRATION OF ESTATES (§§ 30-1-101 — 30-5-105) › Chapter 5 - INSOLVENT ESTATES (§§ 30-5-101 — 30-5-105) › Section 30-5-103 - Notice of insolvency - Contents - Effect of no objections

(a)
The notice of insolvency shall contain an accounting of assets that have come into the hands of the personal representative and a proposed plan of distribution in accordance with §
30-2-317
.
(b)
The notice shall bear, in a conspicuous manner, the following language:
Objections to this proposed plan of distribution must be filed with the clerk within thirty (30) days from the date of receipt of this notice.
(c)
If no objections are filed within the thirty-day waiting period, the personal representative may execute the proposed plan of distribution and close the estate, relieving the personal representative of any further liability to the estate.
Code 1858, § 2329 (deriv. Acts 1851-1852, ch. 283, § 5); Shan., §4069; mod. Code 1932, § 8265; modified; T.C.A. (orig. ed.), §30-703; Acts 1989, ch. 516, § 3.
2023 Tennessee Code › Title 30 - ADMINISTRATION OF ESTATES (§§ 30-1-101 — 30-5-105) › Chapter 5 - INSOLVENT ESTATES (§§ 30-5-101 — 30-5-105) › Section 30-5-104 - Hearing on objection to plan - Notice

(a)
If an objection to the proposed plan of distribution is filed with the clerk within the thirty-day waiting period, the clerk shall schedule a hearing no less than fifteen (15) nor more than thirty (30) days from the last day upon which objections may be filed.
(b)
The clerk shall give notice of the hearing date to the attorney for the estate, to the personal representative, to the creditor filing the objection, and to all claiming creditors.
Code 1858, § 2330 (deriv. Acts 1851-1852, ch. 283, § 6); Shan., §4070; mod. Code 1932, § 8266; modified; T.C.A. (orig. ed.), §30-704; Acts 1985, ch. 140, § 25; 1989, ch. 516, §4; 1997 , ch. 407, § 3.
2023 Tennessee Code › Title 30 - ADMINISTRATION OF ESTATES (§§ 30-1-101 — 30-5-105) › Chapter 5 - INSOLVENT ESTATES (§§ 30-5-101 — 30-5-105) › Section 30-5-105 - Clerk's report - Exceptions

(a)
Within ten (10) days of a hearing required under §
30-5-104
, the clerk shall file a report to the court setting forth the clerk's findings.
(b)
If no exceptions are filed with the clerk, the clerk's report shall become the judgment of the court.
(c)
(1)
If an exception to the report is filed, the matter shall be determined by the court.
(2)
Upon final determination of an objection to a plan of distribution, distribution shall be made and the estate closed.
Code 1858, § 2355 (deriv. Acts 1851-1852, ch. 283, § 18); Shan., § 4095; mod. Code 1932, § 8291; impl. am. Acts 1951, ch. 166, § 1(37); modified; T.C.A. (orig. ed.), § 30-705; Acts 1989, ch. 516, § 5.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 1 - GENERAL PROVISIONS (§§ 31-1-101 — 31-1-108) › Section 31-1-101 - Title definitions

As used in this title, unless the context otherwise requires:
(1)
"Child" includes any individual, adopted or natural born, entitled to take as a child under this title by intestate succession from the parent whose relationship is involved and excludes any person who is only a stepchild, a foster child, a grandchild or any more remote descendant;
(2)
"Devise," when used as a noun, means a testamentary disposition of real or personal property. "Devise," when used as a verb, means to dispose of real or personal property by will;
(3)
"Devisee" means any person designated in a will to receive a devise. In the case of a devise to an existing trust or trustee, or to a trustee or trust described by a will, the trust or trustee is the devisee and the beneficiaries are not devisees;
(4)
"Distributee" means any person who has received property of a decedent from the personal representative other than as a creditor or purchaser;
(5)
"Heirs" means those persons, including the surviving spouse, who are entitled under the statutes of intestate succession to the property of a decedent;
(6)
"Issue" of a person means all the person's lineal descendants, adopted as well as natural born, of all generations, with the relationship of parent and child at each generation being determined by the definitions of child and parent contained in this title;
(7)
"Parent" includes any person entitled to take, or who would be entitled to take if the child, adopted or natural born, died without a will, as a parent under this title by intestate succession from the child whose relationship is in question and excludes any person who is only a stepparent, foster parent, or grandparent;
(8)
"Personal representative" includes executor, administrator, successor personal representative, special administrator, and persons who perform substantially the same function under the law governing their status; and
(9)
"Property" includes both real and personal property or any interest therein and means anything that may be the subject of ownership.
Acts 1977, ch. 25, § 1; T.C.A., § 31-101.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 1 - GENERAL PROVISIONS (§§ 31-1-101 — 31-1-108) › Section 31-1-102 - Effect of divorce, annulment, and decree of separation

(a)
A person who is divorced from the decedent or whose marriage to the decedent has been annulled is not a surviving spouse unless, by virtue of a subsequent marriage, the person is married to the decedent at the time of death. A decree of separation that does not terminate the status of husband and wife is not a divorce for purposes of this section.
(b)
For purposes of this title, a surviving spouse does not include:
(1)
A person who obtains or consents to a final decree or judgment of divorce from the decedent or an annulment of their marriage, which decree or judgment is not recognized as valid in this state, unless they subsequently participate in a marriage ceremony purporting to marry each to the other, or subsequently live together as husband and wife;
(2)
A person who, following a valid or invalid decree or judgment of divorce or annulment obtained by the decedent, participates in a marriage ceremony with a third person; or
(3)
A person who was a party to a valid marital dissolution agreement or a valid proceeding concluded by an order purporting to terminate all marital property rights.
Acts 1977, ch. 25, § 1; T.C.A., § 31-102; Acts 1987, ch. 390, § 2.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 1 - GENERAL PROVISIONS (§§ 31-1-101 — 31-1-108) › Section 31-1-103 - [Repealed]

Repealed by 2019 Tenn. Acts, ch. 340, s 1, eff. 5/10/2019.
Amended by 2017 Tenn. Acts, ch. 290, s 7, eff. 7/1/2017.
Acts 1977, ch. 25, § 1; 1978, ch. 763, § 1; T.C.A., § 31-103; Acts 1986, ch. 705, § 1; 1995, ch. 177, §2; 2011 , ch. 417, § 4.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 1 - GENERAL PROVISIONS (§§ 31-1-101 — 31-1-108) › Section 31-1-104 - Descent of homestead

(a)
Unless the homestead has been converted to cash by order of the court pursuant to §
30-2-209
, and distributed outright and in fee, the homestead exempt in the possession of or belonging to each head of a family shall, upon that person's death, any provision by will to the contrary notwithstanding, go to the surviving spouse during the surviving spouse's natural life, with the products of the homestead, for the surviving spouse's own use and benefit and that of the surviving spouse's family who reside with the surviving spouse, and, upon the surviving spouse's death, any provision by will to the contrary notwithstanding, it shall go to the minor children of the decedent, free from the debts of the father, mother, or children. Upon the death of the minor child or children, or their arrival of age, the land may be sold, and the proceeds distributed among the heirs of the deceased head of a family as if the head of the family had died intestate.
(b)
Upon the death of the head of a family, without surviving spouse or minor children, the land shall be subject to sale for the payment of the debts as may be legally established against the person's estate as in other cases, and the remainder distributed among the person's heirs.
Acts 1976, ch. 538, § 2; 1977, ch. 25, §§ 4, 5; T.C.A., §31-104; Acts 1985, ch. 140, § 26.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 1 - GENERAL PROVISIONS (§§ 31-1-101 — 31-1-108) › Section 31-1-105 - Fraudulent conveyance to defeat share voidable

Any conveyance made fraudulently to children or others, with an intent to defeat the surviving spouse of the surviving spouse's distributive or elective share, is, at the election of the surviving spouse, includable in the decedent's net estate under §
31-4-101(b)
, and voidable to the extent the other assets in the decedent's net estate are insufficient to fund and pay the elective share amount payable to the surviving spouse under §
31-4-101(c)
.
Acts 1976, ch. 529, § 1; 1977, ch. 25, §§ 4, 5; T.C.A., §§ 31-105, 31-616; Acts 2002, ch. 735, § 4.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 1 - GENERAL PROVISIONS (§§ 31-1-101 — 31-1-108) › Section 31-1-107 - Federal income tax refund or soil conservation payments due deceased - To whom paid

(a)
In any case where the United States treasury department determines there exists an overpayment of federal income tax and the person in whose favor the overpayment is determined is dead at the time the overpayment of tax is to be refunded and where no administrator or executor has been appointed within sixty (60) days of the death of the deceased person, and irrespective of whether the deceased had filed a joint and several or separate income tax return, the amount of the overpayment, if not in excess of five hundred dollars ($500), shall be the sole and separate property of the decedent's survivor or survivors, if any, entitled thereto in accordance with the laws of descent and distribution of the state, and refund of the overpayment directly to the survivor or survivors by the United States shall operate as a complete acquittal and discharge to it of liability from any suit, claim or demand of whatsoever nature by any creditor of the decedent or other person.
(b)
In the event the person to whom soil conservation payments are due from the United States under the Soil Conservation and Domestic Allotment Act (
16 U.S.C. § 590a
et seq.) of the Congress of the United States dies before the payments are made, then the payments shall be made to the surviving spouse of that person for the use of the surviving spouse and minor children, and in the event there are minor children and no surviving spouse (the mother or father of the minor children), then and in that event the payments shall be made to the natural guardian of the minor children; and in the event there is no surviving spouse, or minor children, then the payments shall be made to those entitled under the laws of descent and distribution of the state, unless the deceased leaves a will, in which event they shall be made to those entitled under the will. All such payments shall be free from the claims of any and all creditors, except the United States.
Acts 1976, ch. 538, §§ 9, 10; T.C.A., §§ 31-118, 31-119.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 1 - GENERAL PROVISIONS (§§ 31-1-101 — 31-1-108) › Section 31-1-108 - Tenancies by the entirety unaffected

Nothing in this chapter shall be construed as abolishing tenancies by the entirety.
Acts 1976, ch. 538, § 13; T.C.A., § 31-120.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 2 - INTESTATE SUCCESSION (§§ 31-2-101 — 31-2-109) › Section 31-2-101 - Intestate estate

(a)
When any person dies intestate, after the payment of debts and charges against the estate, the deceased's property passes to the deceased's heirs as prescribed in the following sections of this chapter.
(b)
Any part of the estate of a decedent not effectively disposed of by the deceased's will passes to the deceased's heirs in the same manner.
Acts 1977, ch. 25, § 2; T.C.A., § 31-201.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 2 - INTESTATE SUCCESSION (§§ 31-2-101 — 31-2-109) › Section 31-2-102 - Dower and curtesy abolished

Dower and curtesy, as formerly known, are abolished. This section shall neither abridge nor affect rights that have vested before April 1, 1977.
Acts 1976, ch. 529, § 1; 1977, ch. 25, §§ 4, 5; T.C.A., § 31-202.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 2 - INTESTATE SUCCESSION (§§ 31-2-101 — 31-2-109) › Section 31-2-103 - Vesting of estate - Net estate

The real property of an intestate decedent shall vest immediately upon death of the decedent in the heirs as provided in §
31-2-104
. The real property of a testate decedent vests immediately upon death in the beneficiaries named in the will, unless the will contains a specific provision directing the real property to be administered as part of the estate subject to the control of the personal representative. Upon qualifying, the personal representative shall be vested with the personal property of the decedent for the purpose of first paying administration expenses, taxes, and funeral expenses and then for the payment of all other debts or obligations of the decedent as provided in §
30-2-317
. If the decedent's personal property is insufficient for the discharge or payment of a decedent's obligations, the personal representative may utilize the decedent's real property in accordance with title 30, chapter 2, part 4. After payment of debts and charges against the estate, the personal representative shall distribute the personal property of an intestate decedent to the decedent's heirs as prescribed in §
31-2-104
, and the property of a testate decedent to the distributees as prescribed in the decedent's will.
Acts 1977, ch. 25, § 3; 1978, ch. 763, §§ 4, 5; T.C.A., §31-602; Acts 1985, ch. 140, § 27.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 2 - INTESTATE SUCCESSION (§§ 31-2-101 — 31-2-109) › Section 31-2-104 - Share of surviving spouse and heirs

(a)
The intestate share of the surviving spouse is:
(1)
If there is no surviving issue of the decedent, the entire intestate estate; or
(2)
If there are surviving issue of the decedent, either one-third (1/3) or a child's share of the entire intestate estate, whichever is greater.
(b)
The part of the intestate estate not passing to the surviving spouse under subsection (a) or the entire intestate estate if there is no surviving spouse, passes as follows:
(1)
To the issue of the decedent; if they are all of the same degree of kinship to the decedent they take equally, but if of unequal degree, then those of more remote degree take by representation;
(2)
If there is no surviving issue, to the decedent's parent or parents equally;
(3)
If there is no surviving issue or parent, to the brothers and sisters and the issue of each deceased brother and sister by representation; if there is no surviving brother or sister, the issue of brothers and sisters take by representation; or
(4)
If there is no surviving issue, parent, or issue of a parent, but the decedent is survived by one or more grandparents or issue of grandparents, half of the estate passes to the paternal grandparents if both survive, or to the surviving paternal grandparent or to the issue of the paternal grandparents if both are deceased, the issue taking equally if they are all of the same degree of kinship to the decedent, but if of unequal degree those of more remote degree take by representation; and the other half passes to the maternal relatives in the same manner; but if there is no surviving grandparent or issue of grandparent on either the paternal or maternal side, the entire estate passes to the relatives on the other side in the same manner as the half.
Acts 1976, ch. 538, § 1; 1977, ch. 25, § 4; 1978, ch. 763, § 2; T.C.A., §§ 31-203, 31-204.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 2 - INTESTATE SUCCESSION (§§ 31-2-101 — 31-2-109) › Section 31-2-105 - Establishment of parent-child relationship to determine succession

(a)
If, for purposes of inheritance under a will or trust or by intestate succession or contract, a relationship of parent and child must be established to determine succession by, through, or from a person:
(1)
An adopted person is the child of an adopting parent and not of the natural parents, except that adoption of a child by the spouse of a natural parent has no effect on the relationship between the child and that natural parent; and
(2)
In cases not covered by subdivision (a)(1), a person born out of wedlock is a child of the mother. That person is also a child of the father, if:
(A)
The natural parents participated in a marriage ceremony before or after the birth of the child, even though the attempted marriage is void; or
(B)
(i)
The paternity is established by adjudication before the death of the father or is established thereafter by clear and convincing proof, but only if an assertion of paternity is made that seeks the adjudication within the earlier of:
(a)
The period prescribed in the notice published or posted in accordance with §
30-2-306
; or
(b)
One (1) year after the father's death;
(ii)
The paternity established under this subdivision (a)(2)(B) is ineffective to qualify the father or the father's kindred to inherit from or through the child unless the father has openly treated the child as the father's, and has not refused to support the child.
(b)
In no event is a parent permitted to inherit through intestate succession or under a will or trust or by contract until all child support arrearages together with any interest owed, at the legal rate of interest computed from the date each payment was due, have been paid in full to the parent ordered to receive support or to the parent's estate if deceased.
(c)
Nothing in this section prevents a child from inheriting from a parent through intestate succession.
Amended by 2017 Tenn. Acts, ch. 290, s 9, eff. 7/1/2017.
Acts 1977, ch. 25, § 4; 1978, ch. 763, § 3; T.C.A., § 31-206; Acts 1986, ch. 580, § 5; 1994, ch. 939, § 2.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 2 - INTESTATE SUCCESSION (§§ 31-2-101 — 31-2-109) › Section 31-2-106 - Representation

If representation is called for by this title, such representation shall be per stirpes.
Acts 1977, ch. 25, § 2; T.C.A., § 31-205.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 2 - INTESTATE SUCCESSION (§§ 31-2-101 — 31-2-109) › Section 31-2-107 - Kindred of half blood

Relatives of the half blood inherit the same share they would inherit if they were of the whole blood.
Acts 1977, ch. 25, § 2; T.C.A., § 31-208.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 2 - INTESTATE SUCCESSION (§§ 31-2-101 — 31-2-109) › Section 31-2-108 - Afterborn heirs

Relatives of the decedent conceived before the decedent's death but born thereafter inherit as if they had been born in the lifetime of the decedent.
Acts 1977, ch. 25, § 4; T.C.A., § 31-209.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 2 - INTESTATE SUCCESSION (§§ 31-2-101 — 31-2-109) › Section 31-2-109 - Escheat

If there is no taker under this chapter, the intestate estate shall escheat to the state under chapter 6 of this title.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 3 - UNIFORM SIMULTANEOUS DEATH ACT (§§ 31-3-101 — 31-3-108) › Section 31-3-101 - Short title

This chapter shall be known and may be cited as the "Uniform Simultaneous Death Act."
Acts 1941, ch. 59, § 8; C. Supp. 1950, § 8407.1 (Williams, §8407.8); T.C.A. (orig. ed.), § 31-501.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 3 - UNIFORM SIMULTANEOUS DEATH ACT (§§ 31-3-101 — 31-3-108) › Section 31-3-102 - Disposition of property where there is no sufficient evidence of survivorship

Where the title to property or the devolution thereof depends upon priority of death and there is no sufficient evidence that the persons have died otherwise than simultaneously, the property of each person shall be disposed of as if the person had survived, except as provided otherwise in this chapter.
Acts 1941, ch. 59, § 1; C. Supp. 1950, § 8407.2 (Williams, §8407.1); T.C.A. (orig. ed.), § 31-502.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 3 - UNIFORM SIMULTANEOUS DEATH ACT (§§ 31-3-101 — 31-3-108) › Section 31-3-103 - Beneficiaries of another person's disposition of property

Where two (2) or more beneficiaries are designated to take successively (by reason of survivorship) under another person's disposition of property and there is no sufficient evidence that these beneficiaries have died otherwise than simultaneously, the property thus disposed of shall be divided into as many equal portions as there are successive beneficiaries, and these portions shall be distributed respectively to those who would have taken in the event that each designated beneficiary had survived.
Acts 1941, ch. 59, § 2; C. Supp. 1950, § 8407.3 (Williams, §8407.2); T.C.A. (orig. ed.), § 31-503.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 3 - UNIFORM SIMULTANEOUS DEATH ACT (§§ 31-3-101 — 31-3-108) › Section 31-3-104 - Joint tenants or tenants by the entirety

Where there is no sufficient evidence that two (2) joint tenants or tenants by the entirety have died otherwise than simultaneously, the property so held shall be distributed one-half (1/2) as if one had survived and one-half (1/2) as if the other had survived. If there are more than two (2) joint tenants and all of them have so died, the property thus distributed shall be in the proportion that one bears to the whole number of joint tenants.
Acts 1941, ch. 59, § 3; C. Supp. 1950, § 8407.4 (Williams, §8407.3); T.C.A. (orig. ed.), § 31-504.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 3 - UNIFORM SIMULTANEOUS DEATH ACT (§§ 31-3-101 — 31-3-108) › Section 31-3-105 - Disposition of insurance proceeds

Where the insured and the beneficiary in a policy of life or accident insurance have died and there is no sufficient evidence that they have died otherwise than simultaneously, the proceeds of the policy shall be distributed as if the insured had survived the beneficiary.
Acts 1941, ch. 59, § 4; C. Supp. 1950, § 8407.5 (Williams, §8407.4); T.C.A. (orig. ed.), § 31-505.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 3 - UNIFORM SIMULTANEOUS DEATH ACT (§§ 31-3-101 — 31-3-108) › Section 31-3-106 - Application of chapter

This chapter shall not apply in the case of wills, living trusts, deeds, or contracts of insurance wherein provision has been made for the distribution of property different from the provisions of this chapter.
Acts 1941, ch. 59, § 6; C. Supp. 1950, § 8407.7 (Williams, §8407.6); T.C.A. (orig. ed.), § 31-507.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 3 - UNIFORM SIMULTANEOUS DEATH ACT (§§ 31-3-101 — 31-3-108) › Section 31-3-107 - Construction of chapter

This chapter shall be so construed and interpreted as to effectuate its general purpose to make uniform the law in those states which enact it.
Acts 1941, ch. 59, § 7; C. Supp. 1950, § 8407.8 (Williams, §8407.7); T.C.A. (orig. ed.), § 31-508.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 3 - UNIFORM SIMULTANEOUS DEATH ACT (§§ 31-3-101 — 31-3-108) › Section 31-3-108 - Individual failing to survive decedent by one hundred twenty (120)

(a)
An individual who fails to survive the decedent by one hundred twenty (120) hours is deemed to have predeceased the decedent for purposes of the homestead allowance, year's support allowance, exempt property, elective share and intestate succession, and the decedent's heirs are determined accordingly.
(b)
A devisee who fails to survive the testator by one hundred twenty (120) hours is deemed to have predeceased the testator, unless the will of the decedent contains language dealing explicitly with simultaneous deaths or deaths in a common disaster or requiring that the devisee survive by a stated period of time in order to take under the will.
(c)
If it is not established by clear and convincing evidence that an individual who would otherwise be an heir or devisee survived the decedent by one hundred twenty (120) hours, it is deemed that such individual failed to survive for the required period. This section is not to be applied if its application would result in property of any nature escheating to the state.
Acts 1997, ch. 426, § 16; T.C.A. §
31-3-120
.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 4 - ELECTIVE SHARE OF SURVIVING SPOUSE (§§ 31-4-101 — 31-4-106) › Section 31-4-102 - Proceeding for elective share - Time limit

(a)
(1)
The surviving spouse may elect to take the spouse's elective share in decedent's property by filing in the court and mailing or delivering to the personal representative, if any, a petition for the elective share within nine (9) months after the date of death.
(2)
When the title of the surviving spouse to property devised or bequeathed by the will is involved in litigation pending so that an election to take the elective share cannot be advisedly made, the survivor shall have an additional year from the date of the probate of the will within which to elect; provided, that the court may upon a proper showing further extend the time to meet the exigency of litigation, not concluded, and, that application for allowance of additional time, in either case, be made to the court, for record of its action thereon.
(b)
The court shall give notice of the time and place set for hearing to persons interested in the estate and to the distributees and recipients of portions of the decedent's estate whose interests will be adversely affected by the taking of the elective share.
(c)
The surviving spouse may withdraw a demand for an elective share at any time before entry of a final determination by the court.
(d)
After notice and hearing, the court shall determine the elective share and shall order its distribution and/or vesting to the surviving spouse or the spouse's personal representative. If it appears that a fund or property has been distributed by the personal representative, the court nevertheless shall fix the liability of any person who has any interest in the fund or property or who has possession of the fund or property, whether as trustee or otherwise. The proceeding may be maintained against fewer than all persons against whom relief could be sought, but no person is subject to contribution in any greater amount than the person would have been if relief had been secured against all persons subject to contribution.
(e)
The order or judgment of the court may be enforced as necessary in suit for contribution or payment in other courts of this state or other jurisdictions.
Acts 1976, ch. 529, § 1; 1977, ch. 25, § 3; T.C.A., §§ 31-603, 31-618; Acts 1985, ch. 140, § 29; 2002, ch. 735, §5; 2007 , ch. 13, § 4.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 4 - ELECTIVE SHARE OF SURVIVING SPOUSE (§§ 31-4-101 — 31-4-106) › Section 31-4-103 - Disclosure by personal representative

To enable the surviving spouse to act as personal interest may require, the personal representative shall disclose, upon application, the state and condition of the spouse-testator's estate.
Acts 1976, ch. 529, § 1; 1977, ch. 25, §§ 4, 5; T.C.A., §§ 31-604, 31-617.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 4 - ELECTIVE SHARE OF SURVIVING SPOUSE (§§ 31-4-101 — 31-4-106) › Section 31-4-104 - Mental incompetency or minority of surviving spouse

When the surviving spouse has been adjudged mentally incompetent as described by title 34, chapters 1-3, or is under the age of eighteen (18) years, at the time the will is admitted to probate, upon a petition filed by a guardian, conservator or next friend of either, within one (1) year from probate, or within any extension period so granted, alleging that it would be to the interest of the survivor to take the survivor's elective share, the court having the proper jurisdiction is empowered to appoint a guardian ad litem and hear proof and to declare or not declare an election, and enter judgment accordingly, subject to appeal.
Acts 1976, ch. 529, § 1; 1977, ch. 25, §§ 4, 5; T.C.A., §§ 31-605, 31-619.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 4 - ELECTIVE SHARE OF SURVIVING SPOUSE (§§ 31-4-101 — 31-4-106) › Section 31-4-105 - Death of surviving spouse

In the event the surviving spouse dies before the time for electing the elective share expires, the personal representative of the decedent's surviving spouse may, in like manner and every respect, make the election on behalf of the deceased spouse. In like manner, the personal representative may withdraw a demand for an elective share at any time before entry of a final determination by the court.
Amended by 2014 Tenn. Acts, ch. 829, s 2, eff. 4/29/2014.
Acts 1976, ch. 529, § 1; 1977, ch. 25, §§ 4, 5; 1982, ch. 797, §1; T.C.A., §§ 31-606, 31-620; Acts 2002, ch. 735, § 6.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 5 - ADVANCEMENTS (§§ 31-5-101 — 31-5-105) › Section 31-5-101 - Equality in dividing estates

(a)
If an individual dies intestate as to all or a portion of the individual's estate, property the decedent gave during the decedent's lifetime to a child of the decedent is treated as an advancement against the child's intestate share only if:
(1)
The decedent declared in a contemporaneous writing, or the child acknowledged in writing, that the gift is an advancement; or
(2)
The decedent's contemporaneous writing or the child's written acknowledgment otherwise indicates that the gift is to be taken into account in computing the division and distribution of the decedent's intestate estate.
(b)
For purposes of subsection (a), property advanced is valued as of the time the child came into possession or enjoyment of the property or as of the time of the decedent's death, whichever first occurs.
(c)
If the recipient of the property fails to survive the decedent, the property is not taken into account in computing the division and distribution of the decedent's intestate estate, unless the decedent's contemporaneous writing provides otherwise.
(d)
The further provisions of this chapter concerning collation of property shall apply only if there has been an advancement as determined in accordance with subsection (a).
Code 1858, § 2431 (deriv. Acts 1766, ch. 3, § 1; 1784 (Apr.), ch. 22, § 2; 1829, ch. 36, § 1); Shan., § 4174; Code 1932, §8402; T.C.A. (orig. ed.), §31-701; Acts 1997 , ch. 426, § 18.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 5 - ADVANCEMENTS (§§ 31-5-101 — 31-5-105) › Section 31-5-102 - Collation of advancements generally

All advancements, whether by settlement or otherwise, in the lifetime of deceased, or by testamentary provision, shall be collated and brought into contribution in the partition and distribution of the real and personal estate of the deceased; those in real estate, first in the partition of real estate, and those in personal estate in the distribution of the personal estate.
Code 1858, § 2432 (deriv. Acts 1839-1840, ch. 48, § 1); Shan., §4175; Code 1932, § 8402a; T.C.A. (orig. ed.), § 31-702.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 5 - ADVANCEMENTS (§§ 31-5-101 — 31-5-105) › Section 31-5-103 - Collation of excess over share

Should the value of the advancements in real estate exceed the child's share, the overplus shall be collated and brought into contribution in the distribution of the personal estate, and should the value of the advancements in personal estate exceed the share of the child in the personal estate, then the excess shall be brought into contribution in the partition of the real estate.
Code 1858, § 2433 (deriv. Acts 1839-1840, ch. 48, § 2); Shan., §4176; Code 1932, § 8403; T.C.A. (orig. ed.), § 31-703.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 5 - ADVANCEMENTS (§§ 31-5-101 — 31-5-105) › Section 31-5-104 - Collation of property settled on child under power or trust

Where a power or trust is granted to a parent to bestow property conveyed or settled by the instrument creating the power or trust, in favor of any one or more of the children of the parent, any property given under the power or trust to a child shall be collated and brought into contribution by the child claiming a share in the distribution of the property of the parent.
Code 1858, § 2434 (deriv. Acts 1839-1840, ch. 48, § 3); Shan., §4177; Code 1932, § 8404; T.C.A. (orig. ed.), § 31-704.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 5 - ADVANCEMENTS (§§ 31-5-101 — 31-5-105) › Section 31-5-105 - Jurisdiction of distribution

All courts having jurisdiction to partition real estate and order distribution among heirs and distributees, shall have full power to cause accounts to be taken and valuations of lands to be made, so as to enforce equality of partition and distribution.
Code 1858, § 2435 (deriv. Acts 1829, ch. 36, § 2); Shan., § 4178; Code 1932, § 8405; T.C.A. (orig. ed.), § 31-705.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 6 - ESCHEAT OF DECEDENTS' ESTATES (§§ 31-6-101 — 31-6-122) › Section 31-6-101 - Escheat generally

(a)
If a decedent, whether or not domiciled in this state, leaves no one to take the decedent's estate or any portion of the estate by the decedent's will and no one other than a government or governmental subdivision or agency to take the decedent's estate or a portion of the estate by intestate succession, under the laws of this state or any other jurisdiction, the estate escheats as of the time of the decedent's death in accordance with this chapter.
(b)
Property passing to the state under this chapter, whether held by the state or its officers, is subject to the same liens, charges and trusts to which it would have been subject if it had passed by will or intestate succession.
Acts 1979, ch. 226, § 1; T.C.A., § 31-801.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 6 - ESCHEAT OF DECEDENTS' ESTATES (§§ 31-6-101 — 31-6-122) › Section 31-6-102 - Escheat of real property

Real property located in this state escheats to this state in accordance with §
31-6-101
.
Acts 1979, ch. 226, § 2; T.C.A., § 31-802.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 6 - ESCHEAT OF DECEDENTS' ESTATES (§§ 31-6-101 — 31-6-122) › Section 31-6-103 - Escheat of tangible personal property customarily kept in this state

All tangible personal property owned by the decedent, wherever located at the decedent's death, that was customarily kept in this state prior to the decedent's death, escheats to this state in accordance with §
31-6-101
.
Acts 1979, ch. 226, § 3; T.C.A., § 31-803.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 6 - ESCHEAT OF DECEDENTS' ESTATES (§§ 31-6-101 — 31-6-122) › Section 31-6-104 - Escheat of tangible personal property subject to administration in this state

(a)
Subject to subsection (b), all tangible personal property owned by a decedent that is subject to the control of a court of this state for the purposes of administration escheats to this state in accordance with §
31-6-101
.
(b)
Property that otherwise falls within subsection (a) does not escheat to this state but goes to another jurisdiction if the other jurisdiction claims the property and establishes that:
(1)
The other jurisdiction is entitled to the property under its laws;
(2)
The decedent customarily kept the property in that jurisdiction prior to the decedent's death; and
(3)
This state has the right to escheat and take tangible personal property being administered as part of a decedent's estate in the other jurisdiction if the decedent customarily kept the property in this state prior to the decendent's death.
Acts 1979, ch. 226, § 4; T.C.A., § 31-804.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 6 - ESCHEAT OF DECEDENTS' ESTATES (§§ 31-6-101 — 31-6-122) › Section 31-6-105 - Escheat of intangible personal property of decedent domiciled in this state

All intangible property owned by a decedent escheats to this state in accordance with §
31-6-101
if the decedent was domiciled in this state at the time of the decedent's death.
Acts 1979, ch. 226, § 5; T.C.A., § 31-805.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 6 - ESCHEAT OF DECEDENTS' ESTATES (§§ 31-6-101 — 31-6-122) › Section 31-6-106 - Escheat of intangible personal property subject to administration in this state

(a)
Subject to subsection (b), all intangible property owned by a decedent that is subject to the control of a court of this state for purposes of administration escheats to this state in accordance with §
31-6-101
, whether or not the decedent was domiciled in this state at the decedent's death.
(b)
The property described in subsection (a) does not escheat to this state but goes to another jurisdiction, if the other jurisdiction claims the property and establishes that:
(1)
The other jurisdiction is entitled to the property under its laws;
(2)
The decedent was domiciled in that jurisdiction at the decedent's death; and
(3)
This state has the right to escheat and take intangible personal property being administered as part of a decedent's estate in that jurisdiction if the decedent was domiciled in this state at the decedent's death.
Acts 1979, ch. 226, § 6; T.C.A., § 31-806.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 6 - ESCHEAT OF DECEDENTS' ESTATES (§§ 31-6-101 — 31-6-122) › Section 31-6-107 - Reports concerning property that may be subject to escheat

(a)
All administrators, executors, trustees, guardians, or other fiduciaries having in their custody or control property that may be subject to escheat pursuant to this chapter shall promptly, after obtaining knowledge as to facts indicating the possibility of the escheat of any such property, file with the state treasurer a report on such forms as the state treasurer may prescribe, showing, with such other information as the treasurer may require, the nature, location and approximate value of the property, the basis for believing that it may be subject to escheat, and whether there are any other persons who have asserted or may assert claims to the property.
(b)
The department of revenue shall review all inheritance or estate tax returns filed with it for the purpose of determining whether the estates include property that may be subject to escheat under this chapter and shall report any such property to the state treasurer.
Acts 1979, ch. 226, § 7; T.C.A., § 31-807; Acts 1986, ch. 539, § 3.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 6 - ESCHEAT OF DECEDENTS' ESTATES (§§ 31-6-101 — 31-6-122) › Section 31-6-108 - Surrender and retention of property subject to escheat

(a)
Any person having custody of or control over property subject to escheat under this chapter may be fully released from any responsibility or liability with respect thereto by surrendering or delivering same to the state treasurer and formally disclaiming any interest therein.
(b)
In the event property subject to escheat under this chapter is not surrendered or delivered to the treasurer as provided in subsection (a), the property shall be held until a final determination of the question of escheat by a court of competent jurisdiction as provided in this chapter, in which case the person having custody of or control over the property shall not be discharged from the person's duties as a fiduciary or personal representative until there has been a final determination of the question.
Acts 1979, ch. 226, § 8; T.C.A., § 31-808.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 6 - ESCHEAT OF DECEDENTS' ESTATES (§§ 31-6-101 — 31-6-122) › Section 31-6-109 - Suit involving escheat property - Duties of state treasurer and attorney general and reporter

(a)
Following notice to the state treasurer that a suit involving escheat property has been commenced, the state treasurer shall notify the attorney general and reporter of the action and together they shall determine what action, if any, shall be taken by the attorney general and reporter in order to protect the state's interest.
(b)
The state treasurer shall be kept informed by the party filing the initial notice of all pleadings filed with the court regardless of any action taken by the attorney general and reporter.
(c)
The state treasurer, through the attorney general and reporter, may intervene in the lawsuit at any stage in the proceeding if necessary to protect the state's interest.
Acts 1979, ch. 226, § 9; T.C.A., § 31-809; Acts 1986, ch. 539, § 4.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 6 - ESCHEAT OF DECEDENTS' ESTATES (§§ 31-6-101 — 31-6-122) › Section 31-6-111 - Intervention

(a)
Any person, except another state, who claims an interest in any property that is the subject of an escheat proceeding under this chapter may intervene by filing a petition in that proceeding, setting forth the basis of the person's claim, which petitions shall be disposed of by the court in determining whether the property has escheated pursuant to this chapter.
(b)
If any other state claims an interest in any property that is the subject of an escheat proceeding under this chapter, the other state may file an intervening petition in the suit for the determination of its claim, if the other state provides for the determination of claims by this state under similar circumstances.
Acts 1979, ch. 226, § 11; T.C.A., § 31-811.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 6 - ESCHEAT OF DECEDENTS' ESTATES (§§ 31-6-101 — 31-6-122) › Section 31-6-112 - Determination of title

In any escheat proceeding where the court determines that the property has not escheated to this state, the court shall determine what person or persons is or are entitled to the property or its proceeds.
Acts 1979, ch. 226, § 12; T.C.A., § 31-812.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 6 - ESCHEAT OF DECEDENTS' ESTATES (§§ 31-6-101 — 31-6-122) › Section 31-6-113 - Sale pending determination

In any escheat proceeding where the court determines a sale of the property prior to the final determination of the case to be advisable in order to protect the true owner from loss and to realize the maximum proceeds following notice to the treasurer by the representative of the estate, the court may order such a sale on such terms and in such manner as it deems advisable. In case such a sale is ordered, the proceeds shall be disposed of as the original property would have been but for the sale.
Acts 1979, ch. 226, § 13; T.C.A., § 31-813; Acts 1986, ch. 539, § 6.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 6 - ESCHEAT OF DECEDENTS' ESTATES (§§ 31-6-101 — 31-6-122) › Section 31-6-114 - Joinder of treasurer in case that may involve property subject to escheat

(a)
In any case in any court of this state involving the title to any property, including, but not limited to, proceedings involving the validity or construction of wills, where it appears that the property may be subject to escheat under this chapter, the state treasurer shall be made a party defendant therein, either in the original pleadings, on motion of any party, on petition of the treasurer, or by the court on its own motion. Process shall be served on the treasurer as otherwise provided by law, and after making such investigation as the treasurer deems appropriate, the treasurer shall, through the attorney general and reporter, file such pleadings and take such position as may be determined to best protect the interest of the state.
(b)
In any such case, if the court decrees that the property has escheated to this state under this chapter, then no further proceeding shall be necessary to establish the state's right to the property and the property shall be disposed of by the treasurer as provided in §
31-6-116
for other property escheating to the state.
Acts 1979, ch. 226, § 14; T.C.A., § 31-814.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 6 - ESCHEAT OF DECEDENTS' ESTATES (§§ 31-6-101 — 31-6-122) › Section 31-6-115 - Proceedings in other states

(a)
In any case where it appears to the treasurer that property that is not subject to the jurisdiction of courts of this state has escheated to this state under this chapter and the other state provides a remedy to this state for the establishment of the rights of this state to such property, and it further appears to the treasurer that the value of the property justifies asserting the claim of this state, the treasurer shall request the attorney general and reporter and the attorney general and reporter shall take such action as deemed appropriate to assert the claim and protect the interest of this state.
(b)
This state may pay all reasonable costs incurred by any other state in any action brought by the other state at the request of the attorney general and reporter of this state under this section. Any state bringing such an action may be entitled additionally to a reward of up to fifteen percent (15%) of the value, after deducting reasonable costs, of any property recovered for this state as a direct or indirect result of the action.
Acts 1979, ch. 226, § 15; T.C.A., § 31-815.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 6 - ESCHEAT OF DECEDENTS' ESTATES (§§ 31-6-101 — 31-6-122) › Section 31-6-116 - Disposition of escheated property

All escheated property delivered to the state treasurer under this chapter shall be held and disposed of in the same manner and together with other interest bearing property reported to the state treasurer under title 66, chapter 29, part 1.
Acts 1979, ch. 226, § 16; T.C.A., § 31-816; Acts 1986, ch. 539, § 7.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 6 - ESCHEAT OF DECEDENTS' ESTATES (§§ 31-6-101 — 31-6-122) › Section 31-6-119 - Claims for property of decedent

Any person claiming to be entitled to the property of any decedent may file a claim thereto with the treasurer in accordance with title 66, chapter 29, part 1, governing the disposition of unclaimed property.
Acts 1979, ch. 226, § 19; T.C.A., § 31-819; Acts 1986, ch. 539, § 10.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 6 - ESCHEAT OF DECEDENTS' ESTATES (§§ 31-6-101 — 31-6-122) › Section 31-6-120 - Rules and regulations

The treasurer is authorized to make necessary rules and regulations to carry out this chapter.
Acts 1979, ch. 226, § 20; T.C.A., § 31-820.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 6 - ESCHEAT OF DECEDENTS' ESTATES (§§ 31-6-101 — 31-6-122) › Section 31-6-121 - Excepted property

This chapter shall not apply to any property that has been presumed abandoned or has escheated under the laws of another state prior to January 1, 1980.
Acts 1979, ch. 226, § 21; T.C.A., § 31-821.
2023 Tennessee Code › Title 31 - DESCENT AND DISTRIBUTION (§§ 31-1-101 — 31-7-117) › Chapter 6 - ESCHEAT OF DECEDENTS' ESTATES (§§ 31-6-101 — 31-6-122) › Section 31-6-122 - Right of appeal

All parties to any suit instituted under this chapter shall have the right to appeal in the manner provided by the Tennessee Rules of Appellate Procedure.
Acts 1981, ch. 449, § 2; T.C.A., § 31-822.