§ 32-3-112. Disposition of Residue
If the residue of the decedent’s testamentary estate or the residue of a revocable trust created by the decedent that becomes irrevocable at the settlor’s death is devised to two (2) or more persons, the share of a residuary devisee that fails for any reason passes to the other residuary devisee, or to the other […]
§ 32-3-113. Application of Federal Estate Tax or Generation-Skipping Transfer Tax Law for Certain Decedents
A will or trust of a decedent, who dies after December 31, 2009, but before January 1, 2011, that contains a formula referring to the “unified credit,” “estate tax exemption,” “applicable exemption amount,” “applicable credit amount,” “applicable exclusion amount,” “generation-skipping transfer tax exemption,” “GST exemption,” “marital deduction,” “maximum marital deduction,” or “unlimited marital deduction,” or […]
§ 32-3-114. Modification of Will to Achieve Testator’s Objectives
To achieve the testator’s tax objectives, the court may modify the terms of a will in a manner that is not contrary to the testator’s probable intention. The court may provide that the modification has retroactive effect.
§ 32-3-115. Written Statement or List to Dispose of Items of Tangible Personal Property
Notwithstanding the requirements of a holographic will, a will may refer to a written statement or list to dispose of items of tangible personal property not otherwise specifically disposed of by the will, other than money, evidences of indebtedness, documents of title, securities, and property used in a trade or business. To be admissible under […]
§ 32-3-108. Marital Deduction
IF, A decedent dies after December 31, 1981; Leaving a will executed, or a trust created, before September 12, 1981, that contains a formula expressly providing that the spouse is to receive the maximum amount of property qualifying for the marital deduction allowable by federal law; The formula referred to in subdivision (a)(1)(B) was not […]
§ 32-3-109. Trials for Construction or Interpretation of Wills — Jurisdiction of Courts
Any court of record having probate jurisdiction has concurrent jurisdiction with chancery courts for the construction or interpretation of wills, or parts thereof, and for establishing lost, spoliated or suppressed wills.
§ 32-3-110. Power of Appointment
This section applies only to powers of appointment exercisable by will. Capacity of holder of power. A power of appointment by will that is not subject to an express condition that it may be exercised only by a holder of a greater age may be exercised by a holder who has attained the age of […]
§ 32-3-111. Specifically Devised or Bequeathed Property
A specific legatee or devisee has a right to the specifically gifted or devised property in the testator’s estate at death or if the property has been disposed of and a contrary intention is not manifest during the testator’s lifetime: Any balance of the purchase price, together with any security interest, owing from a purchaser […]
§ 32-3-101. Operation of Will
A will shall be construed, in reference to the real and personal estate comprised in it, to speak and take effect as if it had been executed immediately before the death of the testator, and shall convey all the real estate belonging to the testator, or in which the testator had any interest at the […]
§ 32-3-102. Devise of Land
Every devise shall convey the entire estate of the testator in the lands, unless the contrary intent plainly appear from the words and context of the will. Code 1858, § 2164 (deriv. Acts 1784 (Apr.), ch. 22, § 12); Shan., § 3897; Code 1932, § 8091; T.C.A. (orig. ed.), § 32-302.