Tennessee Code Annotated

Tenn. Code Ann. § 30-2-301 (2026)

Making inventory - Return - Notice to beneficiaries

✓ current as of May 2026

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(a) The personal representative, within sixty (60) days after entering on the administration of a testate or intestate estate, shall make a complete and accurate inventory of the probate estate of the deceased, and return the inventory to the clerk of the court exercising probate jurisdiction in the county of the estate, and verify it by the personal representative's oath before the clerk or before any person authorized by law to administer oaths in such cases whether within or without the borders of the state. When the will of the deceased excuses the requirement for making and filing an inventory of the estate, or when excused by all of the residuary distributees or legatees, no inventory shall be required of a solvent estate, unless demanded by any residuary distributee or legatee of the estate.

(b)
- (1) Except as provided in subdivision (b)(4), the personal representative, within sixty (60) days after entering on the administration, shall notify:
  - (A) Each legatee or devisee under the will that that person or entity is a beneficiary by sending a complete copy of the will to those beneficiaries sharing in the residue of the estate, and by sending a copy of the paragraph or paragraphs of the will containing the bequests to those beneficiaries only receiving bequests; and
  - (B) Each residuary distributee of an intestate deceased person by sending that person a copy of the letters of administration.
- (2) If the residue or a portion thereof is distributable to a trustee for the benefit of others, a complete copy of the will shall be sent to the trustee who shall have the obligation under title 35 to send copies of the will to the trust beneficiaries.
- (3) Within the sixty-day period, the personal representative shall also execute and file with the clerk of the court an affidavit that the required copies have been mailed or delivered to the beneficiaries or distributees, and an explanation of efforts to identify and locate beneficiaries or distributees, if any, to whom copies have not yet been sent.
- (4) The personal representative shall not be required to comply with the requirements of subdivisions (b)(1) and (b)(3) if:
  - (A) The personal representative and the sole beneficiary of the estate are the same person; or
  - (B) The decedent's will was admitted to probate in solemn form.
- (5) Within the sixty-day period, the personal representative shall execute and file with the clerk of the court an affidavit that the bureau of TennCare has been notified of the decedent's death pursuant to § 71-5-116.
- (6)
  - (A) Following expiration of the sixty-day period, specified in subsection (a), a person or entity may file a notice with the clerk's office that provides the name, current mailing address and actual physical address of any legatee or distributee who has not been identified or has not been located by the personal representative. The notice may not be filed prior to the expiration of the sixty-day period.
  - (B)
    - (i)
      - (a) The person or entity filing notice pursuant to subdivision (b)(6)(A) shall be entitled to a reasonable fee for each legatee or distributee for whom the person or entity filing the notice provides satisfactory proof, as defined in subdivision (b)(6)(C), of the legatee or distributee's relationship to the decedent.
      - (b) Other than a reasonable fee, such person or entity shall not be entitled to any other compensation from any person or entity, including any legatee or distributee, for providing the information to the legatee or the distributee or to the clerk.
      - (c) Such fee shall be determined by the contract between the legatee or distributee and the person or entity filing the notice; provided, however, such fee shall not exceed one-third (1/3) of the legatee or distributee's interest.
      - (d) Any contract entered into between a person or entity filing notice pursuant to subdivision (b)(6)(A) and a legatee or distributee prior to the expiration of the sixty-day period specified in subsection (a), shall be null and void and unenforceable in a court of law.
    - (ii) If more than one person or entity submits accurate identifying information to the clerk, then the person or entity that has a contract with the legatee or distributee shall be entitled to the fee provided by this subdivision (b)(6).
  - (C) For the purposes of this subdivision (b)(6), any one of the following constitutes satisfactory proof of the relationship between the legatee or distributee and the decedent:
    - (i) An affidavit of pedigree pursuant to § 30-2-711;
    - (ii) An affidavit of heirship pursuant to § 30-2-712;
    - (iii) Vital records establishing the relationship; or
    - (iv) Other proof satisfactory to the court.
- (7) Copies of a will, paragraphs of a will, or letters of administration sent pursuant to this subsection (b) may be sent by first class mail, electronic mail, or personal delivery.

Amended by 2023 Tenn. Acts, ch. 298, s 2, eff. 7/1/2023.

Amended by 2023 Tenn. Acts, ch. 298, s 1, eff. 7/1/2023.

Code 1858, § 2241 (deriv. Acts 1723, ch. 10, § 2; 1851-1852, ch. 180, § 1); Shan., § 3977; Code 1932, § 8189; Acts 1957, ch. 34, § 1; T.C.A. (orig. ed.), § 30-501; Acts 1984, ch. 644, § 1; 1988, ch. 854, §§ 6, 7; 1992, ch. 951, §§ 4, 5; 2006, ch. 639, § 1; 2008 , ch. 1050, § 1; 2010 , ch. 893, §§ 1, 2.

Notes of Decisions

Cited in 11 cases, 2001–2018 · leading case: Est. of Doyle v. Hunt, 60 S.W.3d 838 (Tenn. Ct. App. 2001).

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Est. of Doyle v. Hunt, 60 S.W.3d 838 (Tenn. Ct. App. 2001). · cites it 11× “Doyle’s will did not excuse the filing of an inventory or accounting required by sections 30-2-301 and 30-2-601 of the Tennessee Code.”

In Re Est. of Ardell Hamilton Trigg, 368 S.W.3d 483 (Tenn. 2012). · cites it 4× “Tenn.Code Ann. § 30-2-301(b) (Supp. 2011); 2 Pritchard 6th § 692.”

In Re: Est. of Martha M. Tanner, 295 S.W.3d 610 (Tenn. 2009). · cites it 2× “cedents shall provide notice of the death of any individual age fifty-five (55) years of age or older to the bureau of TennCare, in a format to be specified by the bureau, shall state whether the decedent was a TennCare recipient and shall request a release from the bureau of…”

In re Benchmark Capital, Inc., 490 B.R. 566 (Bankr. E.D. Tenn. 2013). · cites it 2× “29, 1995); see also Tenn.Code Ann. § 30-2-301(a) (Supp.2012) (“The personal representative .”

In re Est. of Tandy Nathan Dalton (Tenn. Ct. App. 2016). · cites it 11× “See Tenn. Code Ann. § 30-2-301 . Accountings, however, may be waived either by a decedent’s will or by agreement of all residuary distributees.”

In Re Est. of Elwood R. Darken (Tenn. Ct. App. 2016). · cites it 4× “2012); Tenn. Code Ann. § 30-2-301 . An executor also has the duty to communicate with the beneficiaries of the estate in a professional manner.”

In Re Est. of Ellra Donald Bostic (Tenn. Ct. App. 2016). · cites it 2× “On September 3, 2015, the trial court entered an order admitting the will to probate, directing that letters testamentary be issued to Contestant, and waiving the requirement that Contestant file an inventory or make accounting to the trial court as provided in Tennessee Code…”

In Re Est. of Alys Harris Lipscomb (Tenn. Ct. App. 2018). · cites it 2× “Beneficiary responds that her defense of the petition, inter alia, led the court to order Administrator to prepare an inventory of personal property pursuant to Tennessee Code Annotated section 30-2-301(a)3 and otherwise aided the court in the proper administration of the estate.”

In Re: Est. of James H. Williams (Tenn. Ct. App. 2003). · cites it 2× “16 Tenn. Code Ann. § 30-2-301 (a)(1). When a claim is evidenced by a written instrument, that written instrument must also be filed with the court.”

Richard Manson v. Anthony Gross (Tenn. Ct. App. 2003). · cites it 2× “Goss failed to file an accurate inventory pursuant to Tenn.Code Ann. § 30-2-301 in that he failed to report $9,460.”

In Re Est. of Frieda Lindy Freedman Harold Freedman, As v. Anita Taradash (Tenn. Ct. App. 2013). “We also find it pertinent that the purpose of the Claims Act, Tennessee Code Annotated § 30-2-301, et. seq., is to afford a simple, inexpensive, and expeditious remedy for the administration of estates and the Act is to be construed liberally to accomplish the remedy and…”

— Tenn. Code Ann. § 30-2-301(a) — 5 cases

Est. of Doyle v. Hunt, 60 S.W.3d 838 (Tenn. Ct. App. 2001). “Doyle’s will did not excuse the filing of an inventory or accounting required by sections 30-2-301 and 30-2-601 of the Tennessee Code.”

In Re Est. of Ardell Hamilton Trigg, 368 S.W.3d 483 (Tenn. 2012). “Tenn.Code Ann. § 30-2-301(b) (Supp. 2011); 2 Pritchard 6th § 692.”

In re Benchmark Capital, Inc., 490 B.R. 566 (Bankr. E.D. Tenn. 2013). “29, 1995); see also Tenn.Code Ann. § 30-2-301(a) (Supp.2012) (“The personal representative .”

In re Est. of Tandy Nathan Dalton (Tenn. Ct. App. 2016). “See Tenn. Code Ann. § 30-2-301 . Accountings, however, may be waived either by a decedent’s will or by agreement of all residuary distributees.”

In Re Est. of Alys Harris Lipscomb (Tenn. Ct. App. 2018). “Beneficiary responds that her defense of the petition, inter alia, led the court to order Administrator to prepare an inventory of personal property pursuant to Tennessee Code Annotated section 30-2-301(a)3 and otherwise aided the court in the proper administration of the estate.”

— Tenn. Code Ann. § 30-2-301(b) — 1 case

In Re Est. of Ardell Hamilton Trigg, 368 S.W.3d 483 (Tenn. 2012). “Tenn.Code Ann. § 30-2-301(b) (Supp. 2011); 2 Pritchard 6th § 692.”

— Tenn. Code Ann. § 30-2-301(b)(3) — 1 case

In Re: Est. of Martha M. Tanner, 295 S.W.3d 610 (Tenn. 2009). “cedents shall provide notice of the death of any individual age fifty-five (55) years of age or older to the bureau of TennCare, in a format to be specified by the bureau, shall state whether the decedent was a TennCare recipient and shall request a release from the bureau of…”

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