What the rule says
Tennessee's intestacy statute, Tenn. Code Ann. § 31-2-104, distributes the estate of a Tennessee decedent who dies without a will. The formula varies based on family structure:
- Spouse and one descendant: The spouse and the descendant share equally (each takes one-half). - Spouse and two or more descendants: The spouse takes a child's share — equal to what each child takes — but no less than one-third regardless of the number of descendants. - Spouse but no descendants: The spouse takes the entire estate. Tennessee does not provide a parent-share when a spouse survives without descendants (different from some UPC states). - Descendants but no spouse: The descendants take the entire estate by representation. - No spouse and no descendants: The estate passes to parents, then siblings, then more remote relatives.
The "child's share, with one-third minimum" framework is similar to Georgia's intestacy rule (covered in ga_intestacy_spouse_descendants_formula). The minimum guarantees the surviving spouse at least one-third of the estate even with many descendants, but the spouse's share shrinks from one-half (with one descendant) to one-third (with two or more descendants).
What this means in practice
The formula produces specific outcomes by family size:
- One descendant: Spouse takes 1/2, descendant takes 1/2. - Two descendants: Spouse takes 1/3, descendants together take 2/3 (1/3 each). - Three descendants: Spouse takes 1/3, descendants together take 2/3 (2/9 each). - Four or more descendants: Spouse takes 1/3, descendants share 2/3 equally.
Tennessee treats descendants from prior relationships the same as mutual descendants. The formula does not differentiate.
What you can do about it
A valid Tennessee will gives complete control:
- Tennessee will requirements (Tenn. Code Ann. § 32-1-104). A will must be in writing, signed by the testator, and signed by two competent witnesses. - Tennessee recognizes holographic wills under § 32-1-105 — a will entirely in the testator's handwriting and signed is valid even without witnesses. - Self-proving affidavits are recognized. - Beneficiary designations override intestacy. - Elective share. Under Tenn. Code Ann. § 31-4-101, a surviving spouse can elect against the will and take a share that scales with marriage length: 10% (less than 3 years) to 40% (9+ years) of the net estate. Tennessee's elective share has a marriage-length component similar to Virginia and North Carolina.
Who this affects most
Tennessee's intestacy formula is most consequential for:
- Married Tennessee residents with multiple descendants where the one-third minimum produces a smaller spousal share than expected - Surviving spouses with no descendants who benefit from the entire-estate rule - Households with stepchildren — they take nothing under intestacy unless adopted - Estate planners coordinating Tennessee-specific outcomes
Tennessee's framework provides a one-third minimum for the surviving spouse — meaningful protection — but produces smaller spousal shares than some other states when multiple descendants exist.