Tennessee Executor & Trustee Checklist
You've been named executor or trustee in Tennessee — and probably handed no instructions. This is the ordered list of what to do, in the sequence Tennessee expects it, with the deadlines and terminology that are specific to this state. Work down it, check things off, and nothing important slips.
- Who administers the estate
- 'Personal representative' is the umbrella term; the appointee is executor (with a will) or administrator (intestate)
- Court
- Chancery Court in most of 95 counties (often via Clerk & Master); dedicated Probate Courts in Shelby (Memphis) and Davidson (Nashville)
- Appointment document
- Letters Testamentary or Letters of Administration
- Creditor claim window
- 4 months from first publication (absolute 12-month bar from date of death, non-waivable)
- Inventory deadline
- Within 60 days of appointment, verified
- Trustee notice deadline
- 60 days
- State death tax
- None for 2026
If you're the Executor / Personal Representative
The probate track — administering the estate through the Chancery Court in most of 95 counties (often via Clerk & Master); dedicated Probate Courts in Shelby (Memphis) and Davidson (Nashville).
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This is the document that proves you have authority to act as 'Personal representative' is the umbrella term; the appointee is executor (with a will) or administrator (intestate).
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The clerk publishes notice within 30 days of letters, twice (T.C.A. 30-2-306). Known creditors get actual written notice; if not given ≥60 days before the 4-month period ends, they get the later of 4 months or 60 days from actual notice.
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Within 60 days of appointment, verified (T.C.A. 30-2-301). Waived if the will excuses it OR all residuary distributees file written waiver.
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The PR must notify beneficiaries within the same 60-day inventory window (T.C.A. 30-2-301). No separate UPC-style heir-notice deadline.
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Get an EIN for the estate from the IRS (free at irs.gov, ~10 minutes) — the estate is its own taxpayer and you'll need it before a bank will open an account.
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Open a dedicated estate bank account — every dollar in or out flows through it; commingling estate money with your own is the fastest way to get into trouble.
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Keep receipts and records of every transaction and decision — not just what you did, but why; your final accounting is built from this and it's your protection if a choice is ever questioned.
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Pay valid claims and taxes before distributing anything, in the statutory order — paying family first can leave you personally liable. None for 2026 — no estate tax, inheritance tax (repealed for deaths on/after Jan 1, 2016), or gift tax.
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Collect a signed receipt or release from every beneficiary when you distribute.
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Final accounting (settlement) filed with the clerk, verified, typically due ~15 months from qualification (T.C.A. 30-2-601); waivable → statement in lieu of accounting.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
If you're the Trustee
The trust track — administering a trust outside of probate.
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Locate and read the entire trust document, including any amendments and restatements — your powers, limits, and timelines live there.
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60 days — Tennessee UTC (T.C.A. 35-15-813): a successor trustee of a now-irrevocable trust must inform qualified beneficiaries within 60 days.
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The clerk publishes notice within 30 days of letters, twice (T.C.A. 30-2-306). Known creditors get actual written notice; if not given ≥60 days before the 4-month period ends, they get the later of 4 months or 60 days from actual notice.
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Get an EIN for the trust from the IRS — the trust becomes irrevocable at death and files its own returns from that point.
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Retitle and gather the trust assets; hunt down anything never moved into the trust — it may need probate.
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Keep trust assets separate from your own, always — separate accounts, separate records, no exceptions.
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Document every decision, valuation, and distribution as you go.
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Account to the beneficiaries at least annually and at termination.
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Distribute according to the terms of the trust and collect signed receipts and releases.
Good to know in Tennessee
Tennessee Small Estates Act (T.C.A. 30-4-101 et seq.) — personal property not exceeding $50,000; affidavit filed 45+ days after death.
Final accounting (settlement) filed with the clerk, verified, typically due ~15 months from qualification (T.C.A. 30-2-601); waivable → statement in lieu of accounting.
TennCare release mandatory before closing — the PR must notify the Bureau of TennCare (Medicaid estate recovery) and obtain a release; courts won't approve final settlement without it. Dual creditor deadlines (4-month publication vs. 12-month-from-death absolute bar) run independently.
Sources — investigate further
The steps above are drawn from Tennessee's own statutes and courts. To dig deeper:
We'll email you a copy so it's always one click away. No spam — just the checklist and the occasional estate-settlement tip.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
General information, not legal advice. Laws change and county practice varies. When in doubt, talk to a probate attorney licensed in the relevant state.