Tennessee § 31-2-104 - Share of surviving spouse and heirs.

§ 31-2-104. Share of surviving spouse and heirs.

The intestate share of the surviving spouse is: If there is no surviving issue of the decedent, the entire intestate estate; or 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. 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: 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; If there is no surviving issue, to the decedent's parent or parents equally; 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 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. Compiler's Notes. Acts 2003, ch. 219, § 1 provided that, notwithstanding any other provision of law to the contrary, the spouse of an intestate decedent may elect to take the intestate share provided pursuant to subsection (a) of this section, or may elect to take an elective-share amount to be determined in accordance with the percentages set out in § 31-4-101 . Textbooks. Pritchard on Wills and Administration of Estates (4th ed., Phillips and Robinson), §§ 549, 810, 812, 816, 817, 824, 825, 830. Law Reviews. Intestate Succession in Tennessee (Douglas P. Quay), 8 Mem. St. U.L. Rev. 63 (1978). Marital Deduction Planning Under the Tax Reform Act of 1976 (Ronald S. Borod, William H. Lawson, Jr., Clayton D. Smith), 7 Mem. St. U.L. Rev. 181 (1977). New-Age Babies and Age-Old Laws: The Need for an Intent-Based Approach in Tennessee to Preserve Parent-Child Succession for Children of Assisted Reproductive Technology (Jane Marie Lewis), 43 U. Mem. L. Rev. 479 (2012). Some Order Out of Chaos in Wrongful Death Law (T. A. Smedley), 37 Vand. L. Rev. 273 (1984). Some Whys and Wherefores of Will-Drafting — Revised (Robert L. McMurray), 15 No. 2 Tenn. B.J. 2 (1979). Survey of Tennessee Property Law, II. Estates in General (Toxey H. Sewell), 46 Tenn. L. Rev. 161 (1979).