Tennessee Code Annotated
Tenn. Code Ann. § 35-15-106 (2026)
Law supplemental to chapter - Applicability of certain sections of Restatement of Trusts
✓ current as of May 2026
- (a) The common law of trusts and principles of equity supplement this chapter, except to the extent modified by this chapter or another statute of this state.
- (b) Notwithstanding subsection (a):
- (1) No provision in a trust directing or authorizing accumulation of trust income shall be invalid; and
- (2) The traditional common law distinction between a discretionary trust and a support trust and the dual judicial review standards related to this distinction shall be maintained. Unless specifically provided otherwise in this chapter, courts shall not consult, rely on or give any persuasive value to the Restatement (Third) of Trusts §§ 50, 56, 58, 59 or 60, nor any of the comments under such sections or related thereto, none of which have any force or effect relative to trusts governed by the laws of this state.
Amended by 2013 Tenn. Acts, ch. 390,s 7, eff. 7/1/2013.
Acts 2004, ch. 537, § 7.
Notes of Decisions
Cited in 2
cases, 2005–2016 · leading case: Tennessee Div. of United Daughters of Confederacy v. Vanderbilt Univ., 174 S.W.3d 98 (Tenn. Ct. App. 2005).
Tennessee Div. of United Daughters of Confederacy v. Vanderbilt Univ., 174 S.W.3d 98 (Tenn. Ct. App. 2005). “Tenn.Code Ann. § 35-15-1103(a)(2)-(3). The Tennessee common law of trusts and principles of equity continue to supplement the Tennessee Uniform Trust Code.”
In re Est. of Lois Culp (Tenn. Ct. App. 2016). “Tenn. Code Ann. § 35-15-106 (a). -6- property if, in her best judgment, doing so would be in the best interests of the beneficiaries.”
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