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TN SB2184
Bill
Status
2/2/2026
Primary Sponsor
John Stevens
Click for details
AI Summary
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Exempts actions under Title 30, Chapter 2, Part 4 (relating to probate matters) from the provisions of Section 29-27-303
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Modifies how a decedent's gross estate is calculated by aligning it with federal estate tax determination methods under 26 U.S.C. § 2031(a), while excluding assets that would not have been subject to Tennessee inheritance tax prior to § 67-8-318
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Requires actuarial determination for the value of any life estate or trust benefiting a surviving spouse
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Changes conservator petition requirements from discretionary ("should contain") to mandatory ("shall contain") language
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Effective date: July 1, 2026
Legislative Description
AN ACT to amend Tennessee Code Annotated, Title 29; Title 31 and Title 34, relative to civil law.
Estates
Last Action
Recommended for passage, refer to Senate Calendar Committee
3/9/2026