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Tennessee Legal Retainer Agreement Form

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					                                    Index

ABBREVIATIONS                             ACCOUNTS AND ACCOUNTING
 Legend to, Appendix B                        —Cont’d
                                           Information sheet, estate accounting
ABSTRACT                                         and income tax, § 17:4, 18:3,
 Notice to trust beneŽciary and                  19:3
     abstract, § 31:73                     Interim accountings
                                              agreement to waive, § 31:2-31:4,
ACCIDENT INSURANCE
                                                    31:15
 Fiduciaries’ power to acquire, § 14:3        orders to waive, § 30:47, 30:48
ACCOUNTS AND ACCOUNTING                       petitions to waive, § 29:25, 29:27
 Agreement to waive interim account-       Internal Revenue Service fast audit of
       ings, § 31:2-31:4                         death tax return, request for,
 Bank Accounts (this index)                      § 9:4
                                           Letter submitting accounting request-
 Checking Accounts (this index)
                                                 ing return of waiver, form,
 Conservators. Guardianship or                   § 28:36
       conservatorship, infra              Orders, § 30:43, 30:47, 30:48
 Creditor's claim against estate, duty     Petitions, § 29:6, 29:26, 29:27
       of creditor to set forth credits    Release of account information, form
       against account, § 7:8                    of authorization, § 31:70
 Estate accounting and income tax          Representative of estate
       information sheet, § 17:4, 18:3,       accountings by, § 7:13
       19:3                                   form for petition to submit to
 Fiduciaries (this index)                           court, § 29:6
 Final accounting                             guardianship or conservatorship,
   Fiduciaries (this index)                         supra
   residuaries’ statement in lieu of,         statement in lieu of Žnal account-
          § 31:14                                   ing, personal representative's,
 First accounting, Žling of, § 7:13                 § 31:13
 Forms                                     Sale of assets, § 7:14
   letter submitting accounting            Savings Accounts (this index)
          requesting return of waiver,     Waivers
          § 28:36                             agreements, interim accountings,
                                                    § 31:2-31:4, 31:15
   petition to submit accountings to
          court, § 29:6                       Žrst accounting, waiver of notice
                                                    of, § 7:13
 Guardianship or conservatorship              guardianship or conservatorship,
   generally, § 13:24                               § 13:26
   contents, § 13:25                          interim accountings, supra
   penalties, § 13:27                     ACKNOWLEDGMENTS
   waiver of accountings, § 13:26          Petition and willingness to serve,
   when due, § 13:24                             acknowledgment of, § 31:61

                                                                           Index-1
                                                 Tennessee Practice Series


ACKNOWLEDGMENTS—Cont’d                    ADVANCEMENTS
 Receipt from beneŽciary for share of      Computation concerning Žnal
      estate, acknowledgment of,              distributions, § 7:16
      § 7:15, 7:17
                                          ADVERSARY PROCEEDING
 Satisfaction of claim, forms, § 31:62,
      31:63                                Decedent's estate as constituting,
                                               § 1:2
 Settlement, form for acknowledg-
      ment of receipt of settlement,       Guardianship or conservatorship
      § 31:20, 31:21                           proceedings, adversary counsel,
                                               § 13:19, 13:20
ACTION DIRECTORY,                         AFFIDAVITS
   ASSIGNMENT AND
                                           Alternative Adavit Filing (this
   CONTROL SHEET                                index)
 Generally, § 17:2                         BeneŽciaries, adavit regarding
 Conservatorship estate, § 19:1                 notice to, § 31:64
 Guardianship estate, § 18:1               Common form of probate, proof of
                                                will by adavit, § 4:3
ACTIONS
                                           Domicile adavit, form for, § 31:36
 For particular actions, or matters        Estate tax adavit, form for, § 31:53
      involving actions, see speciŽc
                                           Holographic will witnesses’ adavit,
      topics throughout this index
                                                § 31:23
ADMINISTRATION OF ESTATE                   Inheritance, form for adavit of,
 Chancery courts, § 4:3, 7:2                    § 31:43, 31:44
 County clerks, § 7:2                      Notice to creditors, adavit from
                                                publisher of newspaper showing
 Procedures for, generally, § 20:1-             date on which notice was Žrst
     20:7; for particular matters               published, § 7:8
     involving administration, see
     speciŽc topics throughout this        Small estates procedure, requirement
     index                                      for initiation of, § 4:2
                                           State treasury department ruling,
ADMINISTRATIVE EXPENSES                         escheat adavit, Appendix E
 Expenses and Expenditures (this           TennCare enrollment, § 31:75
     index)                                Witnesses (this index)

ADMINISTRATIVE LAW                        AGREEMENTS
 For particular agencies, see speciŽc      Annuities, legal investments by trust-
      topics throughout this index              ees as including life, endow-
                                                ment, or annuity contracts with
 Federal agencies’ bonds, debentures,           life insurance companies, § 15:2
      notes, or stock, legal investment
      by Žduciaries, § 15:2                Attorneys, retainer agreements,
                                                § 28:1-28:4
ADMINISTRATOR OF ESTATE                    Bonds and undertakings, agreement
 Executors and Administrators (this             to waive bond, § 31:4, 31:59
     index)                                Fiduciary and Žnancial institution,
                                                form for agreement between,
ADOPTION                                        § 31:69
 Descent and distribution, rights of       Interim accountings, § 31:2-31:4
     adopted child, § 5:4                  Inventory of estate, § § 31:2-31:4

Index-2
Index


AGREEMENTS—Cont’d                          APPOINTMENTS—Cont’d
 Waiver and Estoppel (this index)           Guardians Ad Litem (this index)
                                            Guardians (this index)
ALTERNATIVE AFFIDAVIT
   FILING                                   Homestead (this index)
                                            Notice of successor trustee appoint-
 Generally, § 7:11, 8:2
                                                 ment, § 31:72
 Due date of return, § 8:3
                                            Secretary of State as agent for service
AMERICAN BAR ASSOCIATION                         of process, § 31:71
   CODE OF PROFESSIONAL                     Standby Žduciary, petition for
   RESPONSIBILITY                                appointment form, § 29:21
 Conict of interest, sections dealing     APPRAISAL OF PROPERTY
     with, § 1:2
                                            Valuation of Assets (this index)
AMUSEMENT INSTRUMENTS
                                           APPROVAL
 Exempt property, status as, § 10:3
                                            Consent and Approval (this index)
ANNUITIES                                  ART COLLECTIONS
 Inheritance tax, § 8:4                     Valuation for death tax returns, § 9:2
 Legal investments by trustees as
      including life, endowment, or        ASSESSMENTS
      annuity contracts with life insur-     Inheritance tax, deduction of special
      ance companies, § 15:2                      assessments constituting lien on
                                                  real property from, § 8:5
ANNULMENT OF MARRIAGE
 Surviving spouse, eect on status of,     ASSETS OF ESTATE
     § 5:4                                   For particular kinds of assets and
                                                  matters involving speciŽc assets,
ANTIQUE FURNITURE                                 see speciŽc topics throughout
 Valuation for purposes of death tax              this index
     returns, § 9:2                          Appreciation or depreciation, Žnal
APPEAL AND ERROR                                  distributions, § 7:16
 First accounting, appeal of court's         Retitling of assets, § 3:5
       decision on exception to, § 7:13      Sale of assets, § 7:14
APPLIANCES                                 ASSIGNMENT AND CONTROL
 Exempt property, status as, § 10:3            SHEET
                                             Action Directory, Assignment and
APPLICATIONS                                     Control Sheet (this index)
 See speciŽc topics throughout this
      index                                ATTESTATION
                                            Wills (this index)
APPOINTMENTS
                                           ATTORNEY GENERAL
 Attorney ad litem, order appointing,
      § 30:36                               Opinion of Attorney General,
                                                examples of, Appendices C, D,
 Conservators and Conservatorship               F
      (this index)
 Executors and administrators, notice      ATTORNEYS
      of appointment to heirs at law        Adversary counsel, guardianship or
      and will beneŽciaries, form let-          conservatorship proceedings,
      ter for, § 28:10, 28:11                   § 13:19, 13:20

                                                                           Index-3
                                                  Tennessee Practice Series


ATTORNEYS—Cont’d                           BANK ACCOUNTS—Cont’d
 Attorneys Ad Litem (this index)            Gathering information for preparation
 Client interview, data packet for,             of death tax returns, § 9:2
      § 17:3                                Savings Accounts (this index)
 Fees. Attorney's Fees (this index)
                                           BANKRUPTCY
 Internal Revenue Service, power of
      attorney form 2848, § 31:47           Insolvent Estates (this index)
 Parties, relationship to, § 1:1, 1:2      BENEFICIARIES
 Retainers, forms for letters conŽrm-       Wills (this index)
      ing retainer agreements, § 28:1-
      28:4                                 BEQUESTS
                                            Wills (this index)
ATTORNEYS AD LITEM
 Guardianship or conservatorship           BIBLE
     proceedings, § 13:19, 13:20             Exempt property, status of family
 Order appointing, § 30:36                       bible as, § 10:3
 Report of guardian ad litem recom-        BIBLIOGRAPHY
     mending, § 31:34
                                             Generally, Appendix A
ATTORNEY'S FEES
                                           BONDS AND OBLIGATIONS
 Acknowledgment of receipt of settle-
       ment, waiver of statutory notice     Investments by Žduciaries in, § 15:2
       of taking settlement and             Irrevocable stock or bond power,
       approval of attorney's fees, form         form for, § 31:39
       for, § 31:21                         Notes (this index)
 Federal estate tax or income tax          BONDS AND UNDERTAKINGS
       return, deduction on, § 9:3          Administration procedures, Žling of
 Inheritance tax, deductibility of               bond, § 7:4
       compensation of representatives      Agreement to waive bond, § 31:4,
       and attorneys, § 8:5                      31:59
 Petition for application to set, form
                                            Conservators and Conservatorship
       for, § 29:8
                                                 (this index)
 Statement and support of application
       to set, form for, § 31:25            Executor or administrator, § 7:4
                                            Guardians (this index)
AUDITS                                      Nonresident serving alone as execu-
 Accounts and Accounting (this                   tor or administrator, required
     index)                                      bond of, § 7:3
                                            Small estates procedure
AUTHOR
                                              order terminating small estates
 Author's summary of supplements,                   procedures, § 30:44
     Appendices G-CC
                                              posting of bond, § 4:2
AUTOMOBILES                                 Will contest
 Motor Vehicles (this index)                  generally, § 31:55-31:59
                                              bond required of adult beneŽciaries
BANK ACCOUNTS                                       of will, § 16:2
 Checking Accounts (this index)
 Form letter requesting information,       BOOKS
     § 28:20                                Exempt property, status as, § 10:3

Index-4
Index


BUILDING AND LOAN                         CHILDREN
   ASSOCIATIONS                            Generally, § 6:1, 6:3
 Stock issued by, legal investments by     Adopted child, rights of descent and
     Žduciaries as including, § 15:2            distribution, § 5:4
BURDEN OF PROOF                            Court's discretion as to rights of,
                                                § 6:6
 Will contest, § 16:2
                                           Exempt property, rights to, § 6:5,
BUSINESS                                        10:3.1
 Order authorizing continued opera-        Guardians Ad Litem (this index)
     tion of, form for, § 30:30            Guardians (this index)
CANCELLATION                               Homestead (this index)
 Termination (this index)                  Intestate estate, rights to, § 5:2, 5:3,
                                                16:10
CASH                                       Orders
 Personal representative's duty to            exempt property, order setting
      invest large cash holdings of                aside in year's support to
      estate, § 7:7                                minor unmarried children,
                                                   § 30:20
CERTIFICATES AND
                                              guardian ad litem appointment,
   CERTIFICATION
                                                   § 30:26, 30:27
 Small estates procedure, preparation
                                           Personal Property (this index)
      of certiŽed copies of adavit
      initiating, § 4:2                    Special rights, § 6:5
 Stock CertiŽcates (this index)            Year's Support (this index)
 Title, adavit of inheritance for cer-   CIRCUIT COURT
      tiŽcate of title, § 31:44
                                            Concurrent jurisdiction with Probate
CERTIFICATES OF DEPOSIT                          Court, § 30:46
 Legal investments by Žduciaries as         Jury trial of exception to claim
     including, § 15:2                           against estate, § 7:8
                                            Will contest
CHANCERY COURT                                certiŽcation by Probate Court to
 Administration of estates in probate               Circuit Court, § 16:2
      of wills, § 4:3, 7:2                    order certifying will contest to
 Insolvent estate, transfer of                      Circuit Court, § 30:46
      administration, § 12:3
                                          CLAIMS AGAINST ESTATE
CHANGING FRACTION METHOD                   Generally, § 1:1
 Distribution of assets, § 7:16            Adavit regarding debts under Small
CHARITABLE CONTRIBUTIONS                        Estate Act, form for, § 31:49
 Inheritance tax deductions, § 8:5         Checklist of creditor investigation
                                                steps, § 31:65
CHECKING ACCOUNTS                          Death, notice of to creditors. Forms,
 Death tax returns, gathering informa-          infra
      tion for preparation of              Elective share of creditor, hearing to
   generally, § 9:2                             determine, § 10:5
   form letter requesting information,     Executors and Administrators (this
         § 28:20                                index)

                                                                            Index-5
                                                  Tennessee Practice Series


CLAIMS AGAINST ESTATE                      CLAIMS OF CREDITORS
    —Cont’d                                 Exemption, § 6:4
 Expenses, reduction of decedent's
       estate by, § 6:4, 10:5              CLASS A BENEFICIARY
 Filing exceptions, time for, § 7:8         Inheritance tax, § 8:6
 Forms                                     CLASS B BENEFICIARY
    generally, § 31:5-31:8                  Inheritance tax, § 8:6
    list of creditors form, § 31:60
    notice of death to creditors,          CLERK OF COURT
          § 28:17                           Acknowledgment of receipt from
    notice of death to creditors more             beneŽciary, § 7:15, 7:17
          than 60 days before 12            Claims Žled against estate, copies
          months from date of death,              furnished to personal representa-
          § 28:18                                 tive, § 7:8
    notice of death to creditors within     Duties and authority, guardianships
          60 days before 12 months                or conservatorships, § 13:37
          from date of death, § 28:19       First accounting Žled by personal
    notice of death to creditors within           representative, notice of, § 7:13
          claims period, § 28:17            Form letter accompanying document
    petition for sale of realty to pay            Žled with Clerk, § 28:37
          debts, form for, § 29:12          Will contest, clerk of circuit court to
 Inheritance tax, debts of decedent as            determine issues of, § 16:2
       deductible from, § 8:5
 Insolvent Estates (this index)            CLIENT INTERVIEW
 Intestate estate, appointment of credi-    Data packet for, § 17:3
       tor as administrator of, § 7:3      CLOSELY HELD SECURITIES
 Notice                                     Valuation for purposes of death tax
    forms, supra                                returns, § 9:2
    insolvent estates, § 12:3
    intestate administration, § 4:3        CLOSING ESTATES
    Publication (this index)                Orders, § 30:43
    small estates procedure provision       Reopening Closed Estate (this
          for notice to creditors, § 4:2        index)
 Orders, sale of real estate and pay-      CLOTHING
       ment of debts, § 30:18               Exempt property, status as, § 10:3
 Payment by representative, time for,
       § 7:8                               CODE OF PROFESSIONAL
 Publication (this index)                     RESPONSIBILITY
 Register of debts (claims), § 17:5         Conict of interest, sections dealing
 Small estates procedure provisions             with, § 1:2
       for notice to creditors, § 4:2      CODICILS
 Surviving spouse's special rights          Bonds, § 31:58, 31:59
       exempt from, § 6:4
 Time requirements, § 7:8                  COIN COLLECTIONS
 Writing, exceptions required to be in,     Valuation for purposes of death tax
       § 7:8                                    returns, § 9:2

Index-6
Index


COMMERCIAL PAPER                         CONSERVATORS AND
 Notes (this index)                         CONSERVATORSHIP—Cont’d
                                          Accountings. Accounts and
COMMISSIONS AND                                Accounting (this index)
   COMMISSIONERS                          Administration of conservatorships
 Homestead (this index)                        estate, procedures for, § 26:1-
                                               26:13
COMMON FORM PROBATE
                                          Adversary counsel, § 13:19, 13:20
 Generally, § 4:3
                                          Amount of bond, § 13:5
 Contest of will admitted to, § 16:2
                                          Appointments
 Court supervision of, § 4:3
                                            generally, § 13:22
 Forms
                                            courts with authority to appoint,
   order admitting will to, § 30:3                § 13:47
   petition for probate of will and         orders, infra
         granting of letters
         testamentary, § 29:2               petitions, infra
                                            who may be appointed, § 13:49
COMPENSATION                              Attorney ad litem, § 13:19, 13:20
 Attorney's Fees (this index)             Attorneys
 Fees and Costs (this index)                adversary counsel, § 13:19, 13:20
 Fiduciaries, guardianship or               attorney ad litem, § 13:19, 13:20
      conservatorship, § 13:28            Bonds and undertakings
 Inheritance tax, deductibility of          generally, § 13:4
      compensation of representatives,      amount and surety, § 13:5
      § 8:5
                                            waiver, § 13:6
COMPETENCY                                Clerk duties and authority, § 13:37
 Incompetent and Insane Persons           Compensation of Žduciary, § 13:28
     (this index)                         Competence, use of conservator
                                               proceedings to establish, § 13:54
COMPROMISE
                                          Costs, § 13:29
 Settlements (this index)                 Courts
CONFLICT OF INTEREST                        authority to appoint, § 13:47
 Attorney's relationship to parties,        discretion of court, § 13:39
      ethical considerations, § 1:2       Data packet, § 19:1 et seq.
                                          Discretion of court, § 13:39
CONSENT AND APPROVAL
                                          Distributions without Žduciary,
 Acknowledgment of petition and                § 13:3
      willingness to serve, § 31:61
                                          Duties of conservator
 Administrator, form for consent to
      appointment of, § 31:32               generally, § 14:2
 Settlements (this index)                   form letter concerning duties of
                                                  conservator with assets,
CONSERVATORS AND                                  § 28:14
   CONSERVATORSHIP                          form letter concerning duties of
 For correlative topic, see Guardians             conservator without assets,
      ; for matters relating to                   § 28:15
      Žduciaries, generally, see          Evidentiary standard, § 13:36
      Fiduciaries                         Expungement of record, § 13:40

                                                                        Index-7
                                                  Tennessee Practice Series


CONSERVATORS AND                          CONSERVATORS AND
   CONSERVATORSHIP—Cont’d                    CONSERVATORSHIP—Cont’d
 Fiduciary appointment, § 13:22            Petitions—Cont’d
 Forms                                       form, petition for appointment,
   Žnal settlement, § 31:11, 31:12                  § 29:5
   hearing date on petition for              who may bring, § 13:48
          appointment, order setting,      Proceedings for conservatorship, gen-
          § 30:8                                 erally, § 13:1, 13:2, 30:8
   information sheets, form letter         Property management plan, § 13:31
          submitting, § 28:42              Retainer, form letter for, § 28:6
   letter concerning duties of conser-     Rules peculiar to conservators
          vator with assets, § 28:14         generally, § 13:47 et seq.
   letter concerning duties of conser-       competence, use of conservator
          vator without assets, § 28:15             proceedings to establish,
   order appointing conservator,                    § 13:54
          § 30:9, 30:25                      contents of order appointing,
   petition for appointment, § 29:5                 § 13:52
   retainer, form letter for, § 28:6         contents of petition, § 13:50
 Gift program by Žduciary, § 13:35           courts with authority to appoint,
                                                    § 13:47
 Hearings
                                             medical examination, § 13:51
   appointment, § 30:8                       petition, who may bring, § 13:48
   notice and hearing, § 13:21               termination, § 13:53
 Income tax, procedures for federal          who may be appointed, § 13:49
       and state income tax for            Service and notice, § 13:7
       conservatorship, § 27:1-27:9
                                           Settlements, forms for, § 31:12
 Inventory, § 13:23
                                           Standby Žduciary, § 13:32
 Investments, § 13:30                      Surety, § 13:5
 Limited guardianship proceeding,          Tax reporting requirements, § 13:55
       § 13:38
                                           Termination, rules peculiar to
 Medical examination, rules peculiar             conservators, § 13:53
       to conservators, § 13:51
                                           Waivers
 Notice
                                             accountings, § 13:26
   hearing, § 13:21
                                             bond, § 13:6
   service, § 13:7
 Orders                                   CONSTRUCTION AND
   appointment of conservator, form          INTERPRETATION
          for, § 30:9, 30:28               Notice to creditors statute, § 12:3
   contents of order appointing,
          § 13:52                         CONTEST OF WILL
   hearing date on petition for            Wills (this index)
          appointment, form for order     CONTINGENT ESTATES
          setting, § 30:8
                                           Valuation for inheritance tax
 Personal representative as Žduciary,          purposes, § 8:8
       § 13:33
 Petitions                                CONTRACTS
   contents of petition, § 13:50           Agreements (this index)

Index-8
Index


COPIES                                   COURTS—Cont’d
 Claims Žled against estate, copies       Bond required of executor or
     furnished to personal representa-         administrator, power to increase,
     tive, § 7:8                               § 7:4
                                          Chancery Court (this index)
CORPORATE BONDS AND
                                          Circuit Court (this index)
   OBLIGATIONS
                                          Clerk of Court (this index)
 Bonds and Obligations (this index)
                                          Costs. Fees and Costs (this index)
CORPORATE SURETY                          Court Supervised Administration
 Bond for executor or administrator of         (this index)
     estate, § 7:4                        Discretion
CORPORATIONS                                guardianships and conservator-
                                                  ships, § 13:39
 Bonds and Obligations (this index)
                                            rights of surviving spouse and chil-
 Claims against estate made by                    dren, § 6:6
     corporation, form for, § 31:8
                                          Forms
 Form letter conŽrming retainer for
     court supervised administration        letter submitting document Žled
     with will involving corporate                with court to representatives,
     representatives, § 28:1, 28:2                heirs at law, and beneŽciaries,
                                                  § 28:38
 Stock and Stockholders (this index)
                                            notice of Žling of settlement,
COSTS                                             § 31:19
 Fees and Costs (this index)              Letter submitting document Žled with
                                               court to heirs, beneŽciaries, and
COUNTY BONDS                                   representatives, form for,
 Legal investments by Žduciaries,              § 28:38
     § 15:2                               Notice of Žling of settlement, form
                                               for, § 31:19
COUNTY CLERKS
                                          Probate Court (this index)
 Administration of estates, § 7:2
                                         COURT SUPERVISED
COUNTY JUDGES                               ADMINISTRATION
 Administration of estates and probate    Actions required despite absence of
    of wills, § 4:3, 7:2                       need of, § 3:1-3:5
COUNTY SURVEYOR                           Closing of, § 7:17
 Homestead, setting aside portion of      Decedent's estate. Letters, infra
    land constituting, § 10:4             Letters
                                            decedent's estate
COUNTY TREASURER
                                               appointment of administrator or
 Distribution of assets, § 7:15                      executor, letter for notice
COURT COSTS                                          of, § 28:10, 28:11
 Fees and Costs (this index)                   attesting witnesses, submitting
                                                     adavits to, letters, § 28:7
COURTS                                         duties of executor or administra-
 Administration, supervision of.                     tor, letters, § 28:12
    Court Supervised Administra-               hearing date, letters for notice
    tion (this index)                                of, § 28:8, 28:9

                                                                         Index-9
                                                Tennessee Practice Series

COURT SUPERVISED                         DATA PACKETS—Cont’d
   ADMINISTRATION—Cont’d                  Guardianship estate data packet,
 Letters—Cont’d                               § 18:1 et seq.
   retainers
                                         DATE
      without court supervised
           administration, retainer,      Time and Date (this index)
           letters, § 28:5               DEATH TAX PROCEDURES
      without will, retainer for court    Generally, § 22:1-22:15
           supervised administration,     Checking Accounts (this index)
           letters, § 28:5                Returns, preparation of, § 9:1-9:4
      with will, retainer for court
           supervised administration,    DEBENTURES
           letters, § 28:1-28:4           Federal agencies, legal investments
 Procedures for, § 21:1-21:22                 by Žduciaries as including
 Requirement, generally, § 2:1-2:3            debentures issued by, § 15:2
 Retainers. Letters, supra
                                         DEBTS
 Small Estates Procedure (this
      index)                              Claims Against Estate (this index)
 Statutory provisions allowing collec-    Liens (this index)
      tion of property without court      Loans, federally guaranteed loans as
      supervised administration, § 6:7        legal investment for Žduciary,
 Types of, § 4:1-4:4                          § 15:2
 Wills (this index)                      DECEDENT'S DEATH TAX
 Without Court Supervised                   RETURNS
      Administration (this index)         Generally, § 7:11
COVER LETTERS                            DECEDENT'S ESTATE DATA
 Forms for, § 28:1 et seq.                  PACKET
CREDIT FOR TAXES                          Generally, § 17:3
 State death taxes, credit for, § 8:1    DECREES
CREDITORS                                 Judgments and Decrees (this index)
 Debts (this index)                      DEDUCTIONS
CURTESY                                   Federal Estate Tax (this index)
 Generally, § 5:1                         Federal income tax, § 9:3
 Surviving spouse, real property,         Inheritance tax, § 8:5, 8:8, 9:3
     § 16:8, 16:9                         Marital deduction, § 8.5
CUSTODIANS                               DEEDS
 Conservators and Conservatorship         Administrator's deed, form, § 31:42
     (this index)                         Executor's deed, form, § 31:41
 Guardians (this index)
                                         DEEDS OF TRUST
DATA PACKETS                              Legal investments by Žduciaries as
 Conservatorship estate data packet,          including, § 15:2
     § 19:1 et seq.
 Decedent's estate data packet, § 17:1   DEFINITIONS
     et seq.                              Words and Phrases (this index)

Index-10
Index


DELAY                                     DISSENT FROM WILL—Cont’d
 Internal Revenue Service, failure to       Surviving spouse's right to exempt
      comply with personal                      property without dissenting from
      representative's request for fast         will, § 6:4
      audit, § 9:4                          Year's support, dissent from will as
 Intestate administration, § 4:3                required to obtain, § 6:4
 Small estates procedure, § 4:2           DISTRIBUTION OF ASSETS
 Solemn form probate, § 4:4                 Generally, § 7:15, 7:16
DELIVERY OF ASSETS                          Action to force, § 7:15
 Order directing, form, § 30:24             Changing fraction method, § 7:16
 Petition form, § 29:16                     County Treasurer, § 7:15
                                            Final distributions
DESCENT AND DISTRIBUTION                       administration procedures, § 7:16
 Generally, § 5:1-5:4; and see speciŽc         form for receipt of beneŽciary fol-
     topics throughout this index                    lowing, § 31:17
DESTRUCTION OF WILL                         Fixed fraction method, § 7:16
 Generally, § 16:6                          Insolvent estates
                                               generally, § 12:3
DEVISES                                        taxes, distribution of assets of
 Wills (this index)                                  estate where assets insucient
                                                     to pay, § 7:15, 7:16
DISBURSEMENTS                               Interim distributions, § 7:15
  Register of disbursements, § 17:6,        Order approving sale of real estate
      18:4, 19:4                                  and directing distributions of
                                                  proceeds, form for, § 30:18
DISCHARGE
                                            Partial distribution, form for receipt
  Termination (this index)                        of beneŽciary following, § 31:16
DISCLAIMER OF PROPERTY                      Receipt of beneŽciary. Receipts (this
                                                  index)
  Generally, § 16:4
                                            Register of distributions, § 17:7
  Form for, § 31:50
                                            Re-Opening Closed Estate (this
DISCRETION                                        index)
  Creditor's claim, discretion of           Sale of assets, § 7:14
      personal representative to waive      Without Žduciary, § 13:3
      requirement for Žling, § 7:8
                                          DIVIDENDS
  Guardianships and conservatorships,
      court discretion, § 13:39             Inheritance tax return, amount neces-
                                                 sary to require Žling of, § 7:12
  Surviving spouse and children,
      discretion of court concerning      DIVORCE
      rights of, § 6:6                      Surviving spouse, eect on status of,
DISSENT FROM WILL                               § 5:4
  Children's right to, § 6:5              DOMICILE
  Elective Share (this index)              Residence (this index)
  Homestead, dissent from will as
       required for surviving spouse to   DOWER
       claim, § 6:4                        Generally, § 5:1

                                                                         Index-11
                                                  Tennessee Practice Series


DOWER—Cont’d                              EVIDENCE—Cont’d
 Elective share as replacement, § 6:4      Elective share, proof of status of
 Surviving spouse, real property,               surviving spouse in petition for,
      § 16:8, 16:9                              § 10:5
                                           Guardians and conservators, eviden-
DRAFT OF DOCUMENT                               tiary standard, § 13:36
 Form letter submitting draft for          Homestead, proof of status as spouse
     review, § 28:34                            required in petition for, § 10:4
ELECTIVE SHARE                             Real estate recovered from estate to
 Generally, § 6:4                               pay debts, requirement of proof
 Extension of time, § 29:29, 30:33              that personal estate has been
 Forms, § 29:19, 30:19                          exhausted, § 12:2
 Inheritance tax, deduction from, § 8:5    Transfer of Žduciary relationship,
                                                § 13:34
 Order setting aside elective share,
      form for, § 30:19                    Year's support, proof of marriage
                                                required of surviving spouse
 Procedure for obtaining, § 10:5                applying for, § 10:2
 Protective demand for elective share,
      § 10:5                              EXAMINATIONS
                                           Medical Examinations (this index)
ELECTRICAL APPLIANCES
 Exempt property, status as, § 10:3       EXCHANGES
                                           Sales and Exchanges (this index)
EMPLOYEE BENEFIT TRUSTS
 Inheritance tax, § 8:4                   EXECUTORS AND
                                             ADMINISTRATORS
EMPLOYER IDENTIFICATION
                                           For matters relating to Žduciaries,
   NUMBER
                                                 generally, see Fiduciaries
 Application for, form for, § 31:46        Assets of estate, distribution of. Dis-
ENDOWMENT CONTRACTS                              tribution of Assets (this index)
 Legal investments by trustees as          Bond required of, § 7:4
     including life, endowment, or         Claims against estate
     annuity contracts with life insur-      copies furnished to personal repre-
     ance companies, § 15:2                         sentative, § 7:8
ESTATE TAX                                   Žling exceptions to, § 7:8
                                           Common form probate, duties as to,
  Federal Estate Tax (this index)
                                                 § 4:3
  State Estate Tax (this index)
                                           Court supervised administration with
ESTOPPEL                                         will. Form letters, infra
  Waiver and Estoppel (this index)         Deeds (this index)
                                           DeŽnition for purposes of Internal
ETHICAL CONSIDERATIONS                           Revenue Code, § 3:2
 Attorney's relationship to parties,       Distribution of Assets (this index)
      § 1:2                                Document Žled with court, form let-
 Court supervised administration,                ter submitting, § 28:38
      determination of need for, § 2:2     Duties
EVIDENCE                                     generally, § 1:1, 1:2
 Burden of proof in will contest,            form letter concerning, § 28:12
     § 16:2                                First accounting, Žling of, § 7:13

Index-12
Index


EXECUTORS AND                              EXEMPT PROPERTY—Cont’d
    ADMINISTRATORS—Cont’d                   Inheritance tax, deduction from, § 8:5
 Form letters                               Order setting aside, form for, § 30:19,
    court supervised administration               30:20
          with will, retainer               Persons dying before January 1,
       corporate representative, § 28:1,          1998, § 10:3
             28:2                           Petition to set aside, form for, § 29:13
       individual representatives,          Procedure for obtaining, § 10:3
             § 28:3, 28:4                   Surviving Spouse (this index)
    document Žled with court to             Wearing apparel of deceased, courts’
          representatives, heirs at law           interpretation of, § 10:3
          and beneŽciaries, § 28:38
    duties, form letter concerning,        EXPENSES AND EXPENDITURES
          § 28:12                           For correlative topic, see Fees and
    information sheets, submission to            Costs
          personal representative,          Decedent's net estate, reduced by
          § 28:43                                expenses, § 6:4, 10:5
 Income tax return of decedent, duty        Extraordinary expenses, form for
       to Žle Žnal, § 7:10                       order approving, § 29:10, 30:15
 Information sheets, form letter            Federal estate or income taxes,
       submitting, § 28:42                       deduction of administration
 Inheritance tax, deductibility of               expenses from, § 9:3
       compensation of representatives      Inheritance tax, administration
       and attorneys, § 8:5                      expenses as deductible from,
 Lawyer's duty to, § 1:2                         § 8:5
 Nonresident as, § 7:3                     EXPIRATION
 Notice of appointment to heirs at law,     Liens, § 8:8
       form letter for, § 28:10, 28:11
                                           EXPUNGEMENT OF RECORD
 NotiŽcation to Internal Revenue Ser-
       vice of Žduciary relationship,       Guardians and conservators, § 13:40
       § 7:9                               EXTENSION OF TIME
 Parties qualiŽed as, § 7:3                 Application for extension of time to
 Refusal to serve as, form for, § 31:30          Žle, § 31:74
 Retainer for court supervised              Death tax returns, § 7:11
       administration. Form letters,        Elective share, § 29:29, 30:33
       supra                                Federal estate tax return
 Small estates procedure, eect of            Žling of, generally, § 7:11
       appointment on, § 4:2                  form letter accompanying, § 28:26
 Will contest, burden of proof in,          Form letters
       § 16:2
                                              federal estate tax returns, extension
EXEMPTION FROM TAXATION                             of time to Žle, § 28:26
 Estate tax, § 8:6                            state inheritance tax, form letter
 Inheritance tax, § 8:4, 8:6, 16:20-                submitting extension of time
      16:25                                         to Žle return and to pay tax,
                                                    § 28:27
EXEMPT PROPERTY                             Inheritance tax returns
 Homestead (this index)                       Žling of, generally, § 7:11

                                                                          Index-13
                                                   Tennessee Practice Series


EXTENSION OF TIME—Cont’d                   FEDERAL ESTATE TAX—Cont’d
 Inheritance tax returns—Cont’d              Preparation of returns, § 3:4
   form letter submitting extension of       Returns. See lines throughout this
         time for, § 28:27                       topic
EXTRAORDINARY                                Time for Žling returns. Date for Žling
   EXPENDITURES                                  returns, supra
 Order approving, form for, § 29:10,       FEDERAL FIDUCIARY INCOME
     30:15                                     TAX RETURN
FAMILY                                       Fiduciaries (this index)
  Relatives (this index)                   FEDERAL GIFT TAX RETURNS
FEDERAL AGENCIES                             Preparation and Žling, § 3:4
  For particular agencies, see more
       speciŽc topics throughout this      FEDERAL HOUSING AUTHORITY
       index                                 Loans and investments guaranteed
  Bonds, debentures, notes, or stock             by, legal investments by
       issued by, legal investments for          Žduciaries as including, § 15:2
       Žduciaries, § 15:2                  FEDERAL INCOME TAX
FEDERAL DEPOSIT INSURANCE                    Generally, § 23:1-23:13
    CORPORATION                              Conservatorship, procedures for
  CertiŽcates of deposit in savings               federal income tax for, § 27:1-
       accounts in banks insured by,              27:9
       legal investments by Žduciaries       Date return due, § 7:12
       as including, § 15:2                  Deduction of fees and expenses of
FEDERAL ESTATE TAX                                estate on return, § 9:3
  Date for Žling returns                     Final return, duty to Žle, § 7:10
    generally, § 7:11                        Form letter submitting return, § 28:31
    form letter seeking extension of         Guardianship, procedures for federal
          time, § 28:26                           income tax for, § 25:1-25:9
  Deductions                                 Inheritance tax, accrued federal
    claims not legally enforceable                income taxes as deductible from,
          against decedent's estate,              § 8:5
          § 7:8                              Preparation and Žling of return, § 3:4
    fees and expenses of estate, § 9:3       Procedures for federal income tax for
    inheritance tax, deductibility from,          decedent's estate, § 23:1-23:13
          § 8:5
                                           FEDERAL LAND BANKS
  Dierences between U.S. estate tax
       and state inheritance tax law,        Bonds insured by or issued separately
       § 31:54                                   or collectively with, legal invest-
  Exemptions, § 8:6                              ments by Žduciaries as includ-
                                                 ing, § 15:2
  Form letters
    extension of time to Žle return,       FEDERAL NATIONAL
          submission of, § 28:26               MORTGAGE ASSOCIATION
    form 56, submission of, § 28:25          Loans and investments guaranteed
    form SS-4, submission of, § 28:24            by, legal investments by
    return, submission of, § 28:28               Žduciaries as including, § 15:2

Index-14
Index


FEDERAL SAVINGS AND LOAN                  FIDUCIARIES—Cont’d
    ASSOCIATIONS                            Compensation, § 13:28
  Stock issued by, legal investments by     Distribution without Žduciary, § 13:3
      Žduciaries as including, § 15:2       Federal income tax return
FEDERAL SECURITIES                             Žling, generally, § 7:12
                                               form letter submitting, § 28:30
  Legal investments by Žduciaries,
      § 15:2                                Fees
                                               form for application to set, § 29:7
FEES AND COSTS                                 inheritance tax on property
  For correlative topic, see Expenses                transferred in lieu of, § 8:4
       and Expenditures                     Final accounting. Accounts and
  Attorney's Fees (this index)                    accounting, supra
  Conservatorships, § 13:29                 Gift program by Žduciary, § 13:35
  Deduction of court costs on federal       Income tax return. Federal income
       estate tax or income tax return,           tax return, supra this group
       § 9:3                                Insurance, power to acquire, § 14:3
  Fiduciaries (this index)                  Internal Revenue Service, notiŽcation
  Filing fees for small estates proce-            of Žduciary relationship, § 7:9
       dure, § 4:2                          Investments by, § 15:1, 15:2
  Guardianships, § 13:29
                                            NotiŽcation of Internal Revenue Ser-
  Intestate administration, § 4:3                 vice of Žduciary relationship
  Order approving, form for, § 30:13           administration procedures, gener-
  Solemn form probate, § 4:4                         ally, § 7:9
  Statement and support of application         form for, § 31:46
       to set, form for, § 31:25
                                            Personal representative as Žduciary,
FIDUCIARIES                                       § 13:33
  For matters relating to particular        Powers, generally, § 14:1-14:3
       kinds of Žduciaries, see speciŽc     Property Management Plan (this
       topics throughout this index               index)
  Accounts and accounting                   Resignation of Žduciary, § 13:34
    election of accounting year,            Standby Fiduciary (this index)
          § 31:66                           Tax year, personal representative's
    federal income tax return, infra              selection of tax year, § 7:12
    Žnal accounting                         Time or date
       personal representative's state-        accounting year, Žduciary election
             ment in lieu of Žnal                    of, § 31:66
             accounting, § 31:13
                                               tax year, personal representative's
       resignation of Žduciary, § 13:34              selection of, § 7:12
    resignation of Žduciary, Žnal           Transfer of Žduciary relationship,
          accounting requirement,                 § 13:34
          § 13:34
    tax year, personal representative's   FINAL ACCOUNTING
          selection of, § 7:12              Accounts and Accounting (this
  Agreement between Žduciary and                index)
       Žnancial institution, form,
       § 31:69                            FINAL DISTRIBUTIONS
  Appointments, § 13:22                     Distribution of Assets (this index)

                                                                         Index-15
                                                    Tennessee Practice Series

FINAL SETTLEMENT OF ESTATE                  GIFTS
  Generally, § 7:17                           Charitable contributions, § 8:5
                                              Guardianship or conservatorship, gift
FINANCIAL INSTITUTIONS
                                                   program by Žduciary, § 13:35
  Agreement between Žduciary and              Inheritance tax consequences, § 8:4,
      Žnancial institution, § 31:69                8:5
  Bank Accounts (this index)                  Lifetime gifts, disclaimers, § 16:4
  Guardian ad litem duties, locating          Tax returns, preparation and Žling,
      assets, § 13:2.4.3                           § 3:4
FIRST ACCOUNTING
                                            GRANDPARENTS
  Filing of, § 7:13
                                             Intestate estate, rights as to, § 5:3
FIXED FRACTION METHOD
                                            GROSS ESTATE
  Distribution of assets, § 7:16
                                             Federal estate tax return, size of gross
FOREIGN SECURITIES                                estate requiring Žling of, § 7:11
  Legal investments by Žduciaries,           Inheritance tax, property includable
      § 15:2                                      for purposes of, § 8:4
FOREIGN STATES                              GUARDIANS
  Death duties paid or payable to other      For correlative topic, see Conserva-
      jurisdictions on intangible                 tors and Conservatorship ; for
      personal property, deduction                matters relating to Žduciaries,
      from state inheritance tax, § 8:5           generally, see Fiduciaries
                                             Accountings. Accounts and
FORMS                                             Accounting (this index)
  Generally, § 28:1 et seq.; for particu-    Administration of guardianship
      lar forms, see speciŽc topics               estate, procedures for, § 24:1-
      throughout this index                       24:12
FUNERAL EXPENSES                             Adversary counsel, § 13:19, 13:20
  Decedent's net estate, reduced by          Amount of bond, § 13:5
       expenses, § 6:4, 10:5                 Appointments
  Inheritance tax deductions, § 8:5            generally, § 13:9
FURNITURE                                      courts with authority to appoint,
                                                     § 13:41
  Household Furnishings (this index)
                                               Žduciary appointment, § 13:22
FUTURE INTERESTS                               Guardians Ad Litem (this index)
  For particular kinds of future               hearing dates on petition for
       interests, see speciŽc lines                  appointment, order setting,
       throughout this topic                         § 30:6
  Transfer of property subject to inter-       orders, infra
       est determinable by reference to        who may be appointed, § 13:43
       date of death, § 8:4
                                             Attorneys
  Valuation for inheritance tax
       purposes, § 8:8                         adversary counsel, § 13:19, 13:20
                                               attorney ad litem, § 13:19, 13:20,
GENERAL POWER OF                                     31:34
   APPOINTMENT                               Bonds and undertakings
 Powers of Appointment (this index)            generally, § 13:4

Index-16
Index


GUARDIANS—Cont’d                        GUARDIANS—Cont’d
 Bonds and undertakings—Cont’d           Orders—Cont’d
   amount and surety, § 13:5               hearing dates on petitions for
   waiver, § 13:6                                 appointment, form for, § 30:6
 Clerk duties and authority, § 13:37     Personal representative as Žduciary,
 Compensation of Žduciary, § 13:28             § 13:33
 Costs, § 13:29                          Petitions
 Courts                                    contents of petition, § 13:44
                                           exempt property and year's sup-
   authority to appoint, § 13:41
                                                  port, form of petition to set
   discretion of court, § 13:39                   aside, § 29:13
 Data packet for guardianship, § 18:1      form, petition for appointment,
      et seq.                                     § 29:4
 Discretion of court, § 13:39              hearing dates on petition for
 Distributions without Žduciary,                  appointment, order setting,
      § 13:3                                      § 30:6
 Duties, form letter for, § 28:13          homestead, petition for, § 29:15
 Evidentiary standard, § 13:36             who may bring petition, § 13:42
 Exempt property, forms for petition     Proceedings for guardianship, gener-
      to set aside, § 29:13                    ally, § 13:1, 13:2
 Expungement of record, § 13:40          Property management plan, § 13:31
 Fiduciary appointment, § 13:22          Receipt of ward or representatives of
 Forms. See lines throughout this              ward's estate, form for, § 31:18
      topic                              Responsibilities of, § 14:2
 Gift program by Žduciary, § 13:35       Retainer, form letter for, § 28:6
 Guardians Ad Litem (this index)         Rules peculiar to guardianship
 Hearings                                  generally, § 13:41
   Guardians Ad Litem (this index)         contents of petition, § 13:44
   notice, § 13:21                         courts with authority to appoint,
                                                  § 13:41
 Homestead, form for petition,
      § 29:14, 29:15                       order appointing guardian,
                                                  contents, § 13:45
 Income tax, procedures for federal
                                           petition, who may bring, § 13:42
      and state income tax for
      guardianship, § 25:1-25:9            termination, § 13:46
 Inventory, § 13:23                        who may be appointed, § 13:43
                                         Service and notice, § 13:7
 Investments, § 13:30
                                         Settlements, forms for, § 31:10-31:12
 Limited Guardians (this index)          Standby Žduciary, § 13:32
 Notice                                  Submitting information sheets to,
   hearing, § 13:21                            form letter, § 28:42
   service, § 13:7                       Surety, § 13:5
 Orders                                  Tax reporting requirements, § 13:55
   appointment of guardian, forms        Termination, rules peculiar to
         for, § 30:7, 30:26-30:28              guardianship, § 13:46
   contents, order appointing guard-     Waivers
         ian, § 13:45                      accountings, § 13:26
   Guardians Ad Litem (this index)         bond, § 13:6

                                                                      Index-17
                                                 Tennessee Practice Series


GUARDIANS—Cont’d                         HEARINGS
 Waivers—Cont’d                           Conservators and Conservatorship
   guardians ad litem, § 13:10, 30:26          (this index)
 Who may be appointed, § 13:43            Elective share, hearing for, § 10:5
 Who may bring petition, § 13:42          Guardians Ad Litem (this index)
 Year's support                           Notice of hearing date to heirs at law
   action on behalf of unmarried               and will beneŽciaries, form let-
        minor children, § 10:2                 ter for, § 28:8, 28:9
   form for petition to set aside,        Orders
        § 29:13                             guardians or conservator, hearing
                                                  date, § 30:6, 30:8, 30:26,
GUARDIANS AD LITEM                                30:27
 Generally, § 13:8, 13:18                   probate of will in solemn form,
 Appointment                                      hearing date on petition for,
   generally, § 13:9                              § 30:45
   order appointing, forms for,
         § 30:26, 30:27                  HOLOGRAPHIC WILL
 Consultation with minor or disabled      Witness adavit, § 31:23
      adult, duties, § 13:13             HOMESTEAD
 Consultation with proposed Žduciary,     Children's right to homestead, gener-
      duties, § 13:15                           ally, § 6:5; and see speciŽc lines
 Duties, § 13:11-13:17                          throughout this topic
 Finances, duties, § 13:16                Commissioners
 Hearings                                   appointment
   order appointing and setting hear-           generally, § 10:4
         ing date, § 30:26, 30:27               order of, § 30:21, 30:22
   order waiving guardian ad litem          report of, form for, § 31:27
         and setting hearing date,        Expenses, reduction of decedent's
         § 30:26                                estate by, § 6:4, 10:5
 Investigation of capacity of disabled    Forms
      adult, duties, § 13:14                notice of application, § 31:26
 Medical examination report, review,        orders, infra
      § 13:11                               petition, § 29:14, 29:15
 Notice, duties, § 13:12                    report of commissioners, form for,
 Orders                                            § 31:27
   appointing, forms for, § 30:26,        Notice
         30:27                              application, § 31:26
   waiving guardian ad litem and set-       intention to apply, § 10:4
         ting hearing date, § 30:26       Orders
 Proceedings, generally, § 13:19,           appointment of commissioner,
      13:20                                        form of order of, § 30:21,
 Reports                                           30:22
   generally, § 31:35                       setting aside, § 30:23
   recommending attorney ad litem,        Petition
         § 31:34                            generally, § 10:4
 Waiver, § 13:10, 30:26                     form for, § 29:14, 29:15
 Written report, duties, § 13:17          Procedure for obtaining, § 10:4

Index-18
Index

HOMESTEAD—Cont’d                           INCOME TAX—Cont’d
 Reports, county surveyor's report,          Returns for state income tax—Cont’d
      § 10:4                                   estate's income tax return, Žling
 Setting aside, order, § 30:23                       of, § 7:12
 Surviving spouse's right to, gener-           Žnal return, Žling of, § 7:10
      ally, § 6:4; and see speciŽc lines       form letter submitting return of
      throughout this topic                          Žduciary or individual,
                                                     § 28:32, 28:33
HOUSEHOLD FURNISHINGS
                                               preparation and Žling, § 3:4
 Distribution by personal representa-        State income tax. See speciŽc lines
      tive, § 7:15, 7:16                          throughout this topic
 Exempt property, status as, § 10:3
 Valuation for purposes of death tax       INCOMPETENT AND INSANE
      returns, § 9:2                           PERSONS
                                             Children (this index)
HUSBAND AND WIFE
                                             Conservators and Conservatorship
 Surviving Spouse (this index)                   (this index)
IDENTIFICATION                               Guardians Ad Litem (this index)
  Employer identiŽcation number,             Guardians (this index)
     application for, § 31:46                Limited Guardians (this index)

IMPLEMENTS                                 INFANTS
  Exempt property, status as, § 10:3         Children (this index)

INCOME                                     INHERITANCE TAX
  Income Tax (this index)                    Generally, § 8:1-8:8
  Inheritance Tax (this index)               Alternative Adavit Filing (this
                                                  index)
INCOME TAX                                   Appointment. Powers of appoint-
  Conservatorship, procedures for state           ment, infra
       income tax for, § 27:1-27:9           Class A and class B beneŽciaries,
  Decedent's Žnal individual income               § 8:6
       tax return, § 7:10                    Contest and tax refund procedures,
  Estate's income tax return, Žling of,           § 8:11
       § 7:12                                Date. Time and date, infra
  Federal Income Tax (this index)            Deductions allowed, § 8:5, 8:8, 9:3
  Fiduciaries (this index)                   Exemptions, § 8:4, 8:6, 16:20-16:25
  Final individual state income tax          Explanation of dierences between
       return, Žling of, § 7:10                   U.S. estate tax and state inheri-
  Guardianship, procedures for state              tance tax law, § 31:54
       income tax for, § 25:1-25:9           Extension of Time (this index)
  Information sheet, estate accounting       Filing. Returns, infra
       and income tax, § 17:4, 18:3,         Five years preceding decedent's
       19:3                                       death, deduction for inheritance
  Procedures for state income tax for             tax paid on property in
       decedent's estate, § 23:1-23:13            decedent's estate within, § 8:8
  Returns for state income tax               Gross estate, property includable in,
     date due, § 7:12                             § 8:4

                                                                          Index-19
                                                   Tennessee Practice Series

INHERITANCE TAX—Cont’d                     INHERITANCE TAX—Cont’d
  Income                                     Taxable transfers for purposes of,
    deductibility, income from                    § 8:4
          intangible personal property       Tennessee Inheritance Tax from 1955
          as deductible from, § 8:5               Code forward, generally,
    return, amount of income neces-               § 16:12 et seq.
          sary to require estate to Žle,     Time and date
          § 7:12                               Extension of Time (this index)
  Joint ownership, § 8:4, 16:32-16:34          gifts in contemplation of death,
  Liens, real and personal property,                 time of making, § 8:4
       § 3:5, 8:8                              returns, date for Žling, § 7:11, 8:3
  Marital deduction, § 8:5, 16:29-16:31      Trusts, inheritance tax on property
  Net estate subject to tax, computation          transferred by decedent to trust,
       of, § 8:5                                  § 8:4
  Persons required to Žle, § 8:2             Waiver of, form for application for,
  Powers of appointment                           § 31:37
    generally, § 16:26-16:28               INJUNCTIONS
    gifts of property subject to, § 8:4      Insolvency, Žling of suggestion of
    valuation for purposes of inheri-             insolvency as enjoining actions
          tance tax, § 8:8                        against representative, § 12:3
  Property subject to, § 8:4
                                           INSANE PERSONS
  Rates of tax, § 8:7, 16:12-16:34
                                             Incompetent and Insane Persons
  Receipt, Žling with clerk of court,            (this index)
       § 7:15, 7:17
  Refund for taxes and contest             INSOLVENT ESTATES
       procedures, § 8:11                    Generally, § 12:1-12:3
  Release for real or personal property,     Chancery court, transfer of
       § 31:38                                    administration, § 12:3
  Returns                                    Distribution of Assets (this index)
    administration of estate, generally,     Notice to creditors, § 12:3
          § 7:2                              Suggestion of insolvency, form for,
    Alternative Adavit Filing (this              § 31:33
          index)                             Transfer of administration, chancery
    date for Žling, § 7:11, 8:3                   court, § 12:3
    due date of, § 7:11, 8:3
                                           INSURANCE
    Extension of Time (this index)
                                             Fiduciaries’ power to acquire liability
    form letter submitting, § 28:29               and accident insurance to insure
    income, supra                                 property, § 14:3
    intestate administration and com-        Form letter requesting information of
          mon form probate, § 4:3                 insurance companies, § 28:21,
    preparation and Žling, generally,             28:22
          § 3:4                              Inheritance tax, § 8:4
    small estates procedure, § 4:2           Life Insurance (this index)
    solemn form probate, § 4:4               Personal representative's duty to
  Small estates procedure, § 4:2                  invest insurance proceeds of
  State Inheritance Tax (this index)              estate, § 7:7

Index-20
Index


INTANGIBLE PERSONAL                         INVENTORY OF ESTATE—Cont’d
    PROPERTY                                  Agreement to waive, § § 31:2-31:4
  Inheritance tax, § 8:4, 8:5                 Conservator, § 13:23
                                              Form for, § 31:1
INTEREST ON MONEY
  Inheritance tax return, amount neces-       Guardians, § 13:23
       sary to require Žling of, § 7:12       Orders, § 30:42, 30:43, 30:48
                                              Petitions, § 29:24 29:26
INTERIM ACCOUNTINGS                           Valuation of Assets (this index)
  Accounts and Accounting (this
      index)                                INVESTIGATIONS
                                              Checklist of creditor investigation
INTERNAL REVENUE SERVICE
                                                  steps, § 31:65
  Executor deŽned in Code, § 3:2              Order authorizing petitioner to
  Fiduciary relationship, notiŽcation of,         investigate respondent's assets,
      § 7:9, 31:45                                § 30:37
INTERSTATE COMMERCE                         INVESTMENTS
    COMMISSION
                                              Generally, § 7:6, 15:2; for correlative
  Bonds and obligations of corpora-               matters, see Retention of Assets
      tions regulated by, legal invest-
      ments by Žduciaries, § 15:2             Conservator or conservatorship,
                                                  § 13:30
INTERVIEW OF CLIENT                           Guardians, § 13:30
  Data packet for, § 17:3
                                            ISSUE
INTESTATE ADMINISTRATION                      Children (this index)
  Court supervision of, § 4:3
  Forms                                     ISSUES
    master's report on petition for           Will contest, clerk of circuit court to
           intestate administration,               determine issues of, § 16:2
           § 30:2
                                            JEWELRY
    order for intestate administration,
           § 30:1                             Exempt property, interpretation of
                                                  wearing apparel by court, § 10:3
    petition for letters of administra-
           tion, § 29:1                       Valuation for purposes of death tax
  Order for intestate administration,             returns, § 9:2
        form for, § 30:1                    JOINT OWNERSHIP
  Petitions                                   Executor, joint owner of property
    generally, § 4:3                               with decedent treated as execu-
    administration of estate, who may              tor for tax purposes, § 3:3
           Žle petition to commence,          Inheritance tax, § 8:4, 16:32-16:34
           § 7:3
    letters of administration, form for     JUDGMENTS AND DECREES
           petition for, § 29:1               Creditor's claim against estate based
    master's report on, § 30:2                    on, Žling of certiŽed copy with
  Relatives (this index)                          claim, § 7:8
                                              Orders (this index)
INVENTORY OF ESTATE                           Surviving spouse, decree of separa-
  Generally, § 7:6                                tion as aecting status of, § 5:4

                                                                            Index-21
                                                    Tennessee Practice Series


JURY AND JURY TRIAL                         LIMITATION OF ACTIONS
  Claims against estate, jury trial to        Creditor's claim against estate, stat-
       contest exception of personal              ute of limitations for, § 7:8
       representative to claim, § 7:8         Small estates procedure, amounts
  Will contest, requirement for, § 16:2           owed by decedent, § 4:2
KITCHEN FURNITURE                           LIMITED ESTATES
  Exempt property, status as, § 10:3          Valuation for inheritance tax
                                                  purposes, § 8:8
KNOWLEDGE
 Notice (this index)                        LIMITED GUARDIANS
                                              Generally, § 13:38
LAWYERS                                       Fiduciary powers, § 14:1, 14:2
 Attorneys (this index)
                                            LOANS
LEGEND TO ABBREVIATIONS                      Federally guaranteed loans as legal
 Generally, Appendix B                           investment for Žduciary, § 15:2
LETTERS                                     LOGISTICS
 Forms of, § 28:1 et seq.; and see           Solemn form probate, § 4:4
     speciŽc topics throughout this
     index                                  MANAGEMENT PLAN
                                             Property Management Plan (this
LETTERS OF ADMINISTRATION                        index)
 Form for petition for, § 29:1-29:3
                                            MAPS
LETTERS TESTAMENTARY                         Homestead, County Surveyor's
 Form for petition for probate of will           report to court to include plat of,
     and granting of, § 29:2, 29:3               § 10:4
LIABILITY INSURANCE                         MARITAL DEDUCTION
  Fiduciaries’ power to acquire, § 14:3      Inheritance tax, § 8:5, 16:29-16:31
LIENS                                       MARKETABLE SECURITIES
  Inheritance Tax (this index)               Valuation for death tax returns, § 9:2
  Mortgages and deeds of trust, legal       MARRIED PERSONS
      investments by Žduciaries as
      including, § 15:2                      Surviving Spouse (this index)

LIFE INSURANCE                              MASTER'S REPORT
  Information for preparation of death       Common form probate, petition to
       tax returns, § 9:2                        admit will to, § 30:4
  Inheritance tax, treatment of life         Forms
       insurance proceeds, § 8:4               common form probate, master's
  Legal investments by trustees as                  report on petition to admit
       including life, endowment, or                will to, § 30:4
       annuity contracts with life insur-      motion to conŽrm master's report,
       ance companies, § 15:2                       § 29:18
                                               order conŽrming report and
LIFETIME GIFTS                                      discharging Žduciary,
  Disclaimers, § 16:4                               § 30:11, 30:12

Index-22
Index


MASTER'S REPORT—Cont’d                     MOTIONS—Cont’d
 Forms—Cont’d                               Forms for—Cont’d
    petition for intestate administra-        Žduciary fees, motion to set, § 29:7
          tion, § 30:2                        master's report, motion to conŽrm,
 Intestate administration, form for                § 29:18
       master's report on petition for,       motion to set, § 29:17
       § 30:2
 Motion to conform master's report,        MOTOR VEHICLES
       § 29:18                              Distribution by personal representa-
 Order conŽrming, form for, § 30:11,             tive, § 7:15, 7:16
       30:12                                Exempt property, status as, § 10:3
 Petitions                                  Valuation for purposes of death tax
    common form probate, master's                returns, § 9:2
          report on petition to admit      MUNICIPAL BONDS
          will to, § 30:4
                                            Legal investments by Žduciaries,
    intestate administration, master's          § 15:2
          report on petition for, § 30:2
                                           MUSICAL INSTRUMENTS
MEDICAL EXAMINATIONS
                                            Exempt property, status as, § 10:3
 Conservators, rules peculiar to,
       § 13:51                             NATIONAL HOUSING ACT
 Order directing, forms, § 30:38,           Notes, bonds, debentures, and other
       30:39                                    obligations issued under, legal
 Petition for additional, form, § 29:22         investments by Žduciaries as
 Report form, § 31:52                           including, § 15:2
MEDICAL EXPENSES                           NEWSPAPERS
 Deduction on federal estate tax or         Publication (this index)
     income tax return, § 9:3
                                           NEXT OF KIN
MENTAL COMPETENCY OR                        Relatives (this index)
   CAPACITY
 Incompetent and Insane Persons            NONRESIDENT ESTATES
     (this index)                           Residence (this index)
MINORS                                     NOTARY PUBLIC
 Children (this index)                      Receipt from beneŽciary for share of
                                                estate, acknowledgment by
MORTGAGES AND DEEDS OF
                                                notary public of, § 7:15 to 7:17
   TRUST
 Legal investments by Žduciaries as        NOTES
     including, § 15:2                      Creditor's claim against estate sup-
MOTIONS                                         ported by Žling of note, § 7:8
                                            Federal agencies, legal investments
 Forms for
                                                by Žduciaries as including notes
   attorney fees, motion to set, § 29:8         issued by, § 15:2
   disclosure of assets and values,
        § 29:28                            NOTICE
   extension of time to elect against       Adavit from publisher of
        will, § 29:29                           newspaper showing date on

                                                                         Index-23
                                                    Tennessee Practice Series


NOTICE—Cont’d                                OATHS
       which notice was Žrst published,       Adavits (this index)
       § 7:8                                  Creditor's claim against estate to be
 BeneŽciaries, notice to, § 7:5, 31:64             Žled under, § 7:8
 Claims against Estate (this index)           Inheritance tax returns, Žling of,
 Common form probate, § 4:3                        § 7:11
 Conservatorship proceedings, § 13:7,         Small estates procedure, oath on a-
       13:12                                       davit initiating, § 4:2
 Death, form of notice to creditors.         OBLIGATIONS
       Forms, infra
                                              Bonds and Obligations (this index)
 Elective share, hearing to determine,
       § 10:5                                 Debts (this index)
 Fiduciaries (this index)                     Taxation (this index)
 First accounting by personal repre-         OPENING CLOSED ESTATE
       sentative, clerk to give notice of,    Reopening Closed Estate (this
       § 7:13                                     index)
 Forms
    notice of death to creditors,            OPERATION OF LAW
          § 28:17                             Transfer of property by operation of
    notice of death to creditors more             law as transfer subject to tax for
          than 60 days before 12                  inheritance tax purposes, § 8:4
          months from date of death,         ORDERS
          § 28:18
                                              Additional medical examination,
    notice of death to creditors within            form, § 30:39
          60 days before 12 months
          from date of death, § 28:19         Attorney ad litem, order appointing,
                                                   § 30:36
    notice of death to creditors within
                                              Children (this index)
          claims period, § 28:17
                                              Claims against estate, § 30:18
 Guardianship or conservatorship
       proceedings, § 13:7, 13:12,            Closing estate without detail account-
       13:21                                       ing, § 30:43
 Homestead (this index)                       Conservators and Conservatorship
                                                   (this index)
 Insolvent estates, notice to creditors,
                                              Delivery of assets, form of order
       § 12:3
                                                   directing, § 30:24
 Internal Revenue Service, notiŽcation        Extension of time to elect against
       of Žduciary relationship, § 7:9
                                                   will, § 30:33
 Publication (this index)                     Forms, generally, § 30:1 et seq.; for
 Settlement, § 7:15, 7:16, 31:19, 31:20            particular orders, see speciŽc
 Small estates procedure provisions                topics throughout this index
       for notice to creditors, § 4:2         Guardians Ad Litem (this index)
 Trusts and trustees                          Guardians (this index)
    successor trustee appointment,            Hearings (this index)
          notice of, § 31:72                  Homestead (this index)
    trust beneŽciary and abstract,            Investigation of respondent's assets,
          notice of, § 31:73                       order authorizing petitioner,
 Wills (this index)                                § 30:37

Index-24
Index


ORDERS—Cont’d                              PERSONAL PROPERTY—Cont’d
 Medical examination, form, § 30:38,         Conservators, property management
      30:39                                        plan, § 13:31
 Re-opening closed estate, form,             Descent and distribution, § 5:4,
      § 30:41                                      7:14.1, 7:14.2, 16:11
 Small estate procedure                      Exempt property, status as, § 10:3
   bond, terminating and releasing           Form letter submitting inherited
         surety on, § 30:44                        items and receipt to beneŽciary,
   waiver of waiting period, form,                 § 28:39
         § 32:32                             Guardians, property management
 Solemn Form Probate (this index)                  plan, § 13:31
 Standby Fiduciary (this index)              Inheritance tax
 Status of estate, order to disclose,           generally, § 8:4, 8:5
      § 30:32                                   release for real or personal prop-
 Time and date                                        erty, § 31:38
   conservator, form for order setting       Intangible personal property, inheri-
         hearing date on petition for,             tance tax on, § 8:4, 8:5
         § 30:8                              Jewelry (this index)
   Žling, form for order allowing            Property Management Plan (this
         additional time for, § 30:31              index)
   guardian, form for order settling         Surplus personalty, descent and dis-
         hearing date on petition for,             tribution of, § 16:11
         § 30:6                              Tangible personal property. See lines
 Wills (this index)                                throughout this topic
OUTLINE OF TAX OBLIGATIONS                   Taxes on tangible personal property,
 Generally, § 3:4                                  deduction from inheritance tax,
                                                   § 8:5
OVER-THE-COUNTER
   SECURITIES                              PERSONAL REPRESENTATIVE
 Valuation for death tax returns, § 9:2      Fiduciaries (this index)

PARENTS                                    PER STIRPES DISTRIBUTION
  Children (this index)                      Generally, § 5:4

PARTIES                                    PETITIONS
  Attorney's relationship to, § 1:1, 1:2     Acknowledgment of petition and
  Standing (this index)                           willingness to serve, § 31:61
                                             Commencement of administration of
PARTNERSHIPS                                      estate, petition Žled for, § 7:2
  Claims against estate made by, form        Common form probate, § 4:3
      for, § 31:7                            Conservators and Conservatorship
                                                  (this index)
PENALTIES
                                             Delivery of assets, form, § 29:16
  Accountings, guardianship or
      conservatorship, § 13:27               Disclosure of assets and values, form,
                                                  § 29:28
PERSONAL PROPERTY                            Elective share, petition for, § 10:5
  Adavit of inheritance, form for,          Exempt property, petition to claim,
     § 31:43                                      § 10:3

                                                                          Index-25
                                                   Tennessee Practice Series


PETITIONS—Cont’d                           PROBATE DATA PACKETS
  Forms for, § 29:1 et seq.; and see         Generally, § 17:1 et seq.
       more speciŽc topics throughout
       this index                          PROCEDURES FOR
  Guardians (this index)                       ADMINISTRATION
  Homestead (this index)                     Generally, § 7:1-7:15; and see
  Intestate Administration (this                 speciŽc topics throughout this
       index)                                    index
  Master's Report (this index)             PROMISSORY NOTES
  Medical examination, additional,
                                             Notes (this index)
       § 29:22
  Parties entitled to Žle, § 7:3           PROOF
  Recording of will without formal           Evidence (this index)
       administration, § 16:3
  Re-open closed estate, form, § 29:23     PROPERTY MANAGEMENT
  Sales and Exchanges (this index)             PLAN
  Solemn form probate, § 4:4                 Form, § 31:67
  Standby Žduciary appointments,             Guardian ad litem, duties, § 13:18
       form, § 29:21                         Guardians and conservators, § 13:31
  Surviving Spouse (this index)
  Year's Support (this index)              PUBLICATION
                                             Adavit from publisher of
PLATS                                             newspaper showing date on
  Homestead, County Surveyor's                    which notice to creditors was
     report to court to include plat of,          Žrst published, § 7:8
     § 10:4                                  Insolvent estate, required notice to
                                                  creditors of totally insolvent
POWER COMPANIES
                                                  estate, § 12:3
  Bonds and obligations of public utili-
      ties as legal investments by         PUBLIC HOUSING AUTHORITIES
      Žduciaries, § 15:2                     Legal investments by Žduciaries as
POWERS OF APPOINTMENT                            including obligations of, § 15:2
  Inheritance Tax (this index)             PUBLIC SERVICE COMMISSION
  Irrevocable stock or bond power,           Bonds and obligations of corpora-
       form for, § 31:39                         tions regulated by, legal invest-
                                                 ments by Žduciaries, § 15:2
POWERS OF ATTORNEY
  Form 2848 for, § 31:47                   PUBLIC UTILITIES
  Internal Revenue Service Power of          Bonds and obligations of public utili-
       Attorney, preparation and Žling           ties as legal investments by
       with return, § 9:4                        Žduciaries, § 15:2
PROBATE COURT                              QUALIFIED DISCLAIMERS
  Clerk of Court (this index)               Federal procedure for, § 16:4
  Will contest, eect on proceedings,
       § 16:2                              QUALIFIED RETIREMENT PLAN
  Year's support petition Žled with,          PAYMENTS
       § 10:2                               Inheritance tax, § 8:4

Index-26
Index

RAILROAD OBLIGATIONS                      REAL PROPERTY—Cont’d
 Legal investment by Žduciaries,           Surviving Spouse (this index)
     § 15:2                                Taxes on, deduction from inheritance
                                               tax, § 8:5
RATES OF TAX
 Inheritance and estates taxes, § 8:7,    RECEIPTS
      16:12-16:34                          Acknowledgment of receipt of settle-
                                                ment, waiver of statutory notice
REAL PROPERTY                                   of taking settlement and
 Adavit of inheritance, form for,              approval of attorney's fees, form
      § 31:44                                   for, § 31:21
 Appraisal for purposes of death tax       BeneŽciary. See speciŽc lines
      returns, § 9:2                            throughout this topic
 Bonds and notes secured by Žrst           Forms for receipt of beneŽciary,
      mortgage or deed of trust as              § 28:39, 31:16, 31:17
      legal investment for Žduciary,       Requirement, generally, § 7:15, 7:17
      § 15:2                               Settlement, notice of receipt by bene-
 Conservators, property management              Žciaries of settlement, § 31:20,
      plan, § 13:31                             31:21
 Descent and distribution, distinction     Ward or representative of ward's
      between real and personal prop-           estate, form for receipt of,
      erty for purposes of, § 5:4               § 31:18
 Forms
   order authorizing sale of real prop-   RECORDS AND RECORDING
         erty, § 30:16-30:18               Expungement of record, guardians
   petition for sale of realty to pay          and conservators, § 13:40
         debts, § 29:12                    Receipts (this index)
 Guardians, property management            Wills (this index)
      plan, § 13:31                       REFERENCE
 Inheritance tax                           Order of, form for, § 30:10
   generally, § 8:4, 8:8
   release for real or personal prop-     RELATIVES
         erty, § 31:38                     Children (this index)
 Insolvent estates, procedure to           Grandparents, rights as to intestate
      recover real estate to pay debts           estate, § 5:3
      of, § 12:2                           Intestate estate
 Order authorizing sale of real prop-         generally, § 16:7
      erty, form for, § 30:16-30:18           authority to Žle petition to begin
 Probate estate, inclusion in, § 6:4                administration of, § 7:3
 Property Management Plan (this               rights of relatives to, § 5:3
      index)                               Surviving Spouse (this index)
 Sale of real property
   order authorizing, form for,           RELEASES
         § 30:16-30:18                     Account information, § 31:70
   petition for sale to pay debts, form    Bond, small estates procedure, § 4:2
         for, § 29:12                      Inheritance tax release for real or
 Small estates procedure as applicable          personal property, § 31:38
      to, § 4:2                            TennCare enrollment, § 31:76

                                                                         Index-27
                                                  Tennessee Practice Series


REMOVAL                                   RETAINERS—Cont’d
 Termination (this index)                  Letters conŽrming retainer agree-
                                                ments, forms for, § 28:1-28:4
REOPENING CLOSED ESTATE
 Generally, § 16:5                        RETENTION OF ASSETS
 Order, form, § 29:23                      Generally, § 15:2; for correlative
 Petition, form, § 30:41                         matters, see Investments
                                           Order authorizing, form for, § 30:14
REPORTS AND REPORTING                      Petition for authority to retain assets,
 Commissioner's report of, form for,             form for, § 29:9
     § 31:27
 Guardians Ad Litem (this index)          RETIREMENT PLANS
 Homestead (this index)                    QualiŽed retirement plan payments,
 Master's Report (this index)                  inheritance tax, § 8:4
 Respondent status report, § 31:68        RETITLING OF ASSETS
 Small estates procedure, reports          Generally, § 3:5
     required with, § 4:2
                                          RETURNS
REPRESENTATIVE OF ESTATE                   Tax Returns (this index)
 Generally, See Fiduciaries (this
      index)                              REVIEW
 Information sheets, form letter           First accounting, appeal of court's
      submitting, § 28:41                        decision on exception to, § 7:13
 Without court supervised administra-      Form letter submitting draft for
      tion, letters, decedent's estate,          review, § 28:34
      § 28:16
                                          SALES AND EXCHANGES
RESEARCH SOURCES                            Fiduciaries’ disposal of property of
 Bibliography of additional research              ward, § 14:1
      sources, Appendix A                   Forms
RESIDENCE                                     order appointing guardian ad litem
                                                     in suit by guardian to sell
 Adavit of domicile, form for,
                                                     ward's property, § 30:28
     § 31:36
 Fiduciary, transfer of relationship,         petitions, infra
     § 13:34                                Gifts (this index)
 Nonresident estates                        Inheritance tax, what constitutes tax-
   generally, § 11:1-11:3                         able transfer for purposes of,
   executor or administrator, serving             § 8:4
        as, § 7:3                           Instrument of transfer, form for,
                                                  § 31:40
RESIDUARIES’ STATEMENT                      Order appointing guardian ad litem in
 Final accounting, residuaries’ state-            suit by guardian or conservator
      ment in lieu of, § 31:14                    to sell property, form for,
                                                  § 30:28
RESIGNATION OF FIDUCIARY
                                            Petitions
 Generally, § 13:34
                                              authority to sell property, form for
RETAINERS                                            petition for, § 29:11
 Appraiser, form letter retaining,            debts, form for petition for sale of
     § 28:23                                         realty to pay debts, § 29:12

Index-28
Index


SALES AND EXCHANGES—Cont’d                 SETTLEMENTS—Cont’d
  Real Property (this index)                 Consent and approval—Cont’d
                                               beneŽciaries’ consent to settle-
SATISFACTION OF CLAIM                                ment, form for notice of,
  Acknowledgment, § 31:62, 31:63                     § 31:20
                                             Distribution of assets, § 7:15, 7:16
SAVINGS ACCOUNTS                             Forms for, § 31:10-31:12
  Death tax returns, gathering informa-      Notice of settlement, form for,
      tion for preparation of, § 9:2              § 31:19, 31:20
  Legal investments by Žduciaries as
      including, § 15:2                    SIGNATURES
                                             Form letter submitting document for
SECRETARY OF STATE                               signature, § 28:35
  Appointment of Secretary of State as
      agent for service of process,        SMALL ESTATES PROCEDURE
      § 31:71                               Adavits, forms for, § 31:48, 31:49
                                            Court supervised administration,
SECURITIES                                      § 2:3, 4:2
  Bonds and Obligations (this index)        Orders (this index)
  Stock and Stockholders (this index)      SOLEMN FORM PROBATE
SEPARATION OF SPOUSES                        Court supervision of, § 4:4
  Surviving spouse, decree of separa-        Form for petition for probate of will
      tion as aecting status of, § 5:4          and granting of letters
                                                 testamentary, § 29:3
SERVICEMEN'S READJUSTMENT                    Orders
   ACT OF 1944                                 admitting will to solemn form
  Mortgages guaranteed or issued                    probate, form for, § 30:5
      under, legal investments by              hearing date set on petition for
      Žduciaries as including, § 15:2               probate of will, § 30:45

SERVICE OF PROCESS AND                     SPECIAL ASSESSMENTS
    PAPERS                                   Inheritance tax, deduction of special
                                                  assessments constituting lien on
  Appointment of Secretary of State as
                                                  real property from, § 8:5
      agent for service of process,
      § 31:71                              SPOUSES
  Notice, proceedings for guardianship,      Surviving Spouse (this index)
      § 13:7
                                           STAMP COLLECTIONS
SETTLEMENTS                                  Valuation for purposes of death tax
  Acknowledgment of receipt of settle-           returns, § 9:2
       ment, waiver of statutory notice
       of taking settlement and            STANDBY FIDUCIARY
       approval of attorney's fees, form     Guardianship or conservatorship
       for, § 31:21                              proceedings, § 13:32
  Consent and approval                       Orders
    attorney's fees in connection with         appointment, § 30:40
          settlement, waiver of approval       authorizing standby Žduciary to
          of, § 31:21                               act, § 30:25

                                                                           Index-29
                                                   Tennessee Practice Series


STANDBY FIDUCIARY—Cont’d                   STOCK CERTIFICATES
  Petition for appointment form,             Form letter submitting stock certiŽ-
        § 29:21                                  cates for reissue to stock transfer
                                                 agent, § 28:40
STANDING
  Administration petition, who may         STOCK TRANSFER AGENTS
      Žle, § 7:3                             Form letter submitting stock certiŽ-
  Conservators, who may bring peti-              cates for reissue to stock transfer
      tions, § 13:48                             agent, § 28:43
  Guardians, who may bring petition,       SUBSCRIBING WITNESSES
      § 13:42                                Wills (this index)
STATE ESTATE TAX                           SUGGESTION OF INSOLVENCY
  Generally, § 8:1, 8:10                     Insolvent estates, form, § 31:33
  Adavit, form for, § 31:53
                                           SUMMARY
  Exemptions, § 8:6
                                             Author's summary of supplements,
  Return, preparation and Žling, § 3:4,          Appendices G-CC
      8:3
                                           SUPERVISED ADMINISTRATION
STATE INHERITANCE TAX                          OF ESTATE
  Exemption of special rights, § 6:4         Court Supervised Administration
  Explanation of dierences between              (this index)
      U.S. estate tax and state inheri-
      tance tax law, § 31:54               SUPPLEMENTS
                                             Author's summary of supplements,
STATE SECURITIES                                 Appendices G-CC
  Legal investments by Žduciaries,
                                           SUPPORT OF PERSONS
      § 15:2
                                             Year's Support (this index)
STATE TREASURY
                                           SURETY BONDS
    DEPARTMENT RULING
                                             Bonds and Undertakings (this
  Escheat adavit, Appendix E                   index)
STATUTE OF LIMITATIONS                     SURVEYOR
  Limitation of Actions (this index)         County surveyor, setting aside por-
STOCK AND STOCKHOLDERS                           tion of land to constitute
                                                 homestead, § 10:4
  Appraisal for purposes of death tax
       returns, § 9:2                      SURVIVING SPOUSE
  Bonds and Obligations (this index)         Court's discretion as to rights of,
  CertiŽcates. Stock CertiŽcates (this            § 6:6
       index)                                Curtesy, real property, § 16:9
  Federal and state securities as legal      Descent and distribution, presence or
       investments by Žduciaries,                 absence of surviving spouse as
       § 15:2                                     aecting, § 5:2, 5:3
  Irrevocable stock or bond power,           Dower, real property, § 16:8
       form for, § 31:39                     Elective Share (this index)
  Notes (this index)                         Exempt property
  Valuation for death tax returns, § 9:2       generally, § 6:4, 10:3, 10:3.1

Index-30
Index


SURVIVING SPOUSE—Cont’d                    TAXATION—Cont’d
  Exempt property—Cont’d                    Year, personal representative's selec-
    petition to set aside, form for,            tion of tax year, § 7:12
           § 29:14
                                           TAX RETURNS
  Forms. Homestead (this index)
                                            Generally, § 3:4, 9:1-9:4
  Homestead (this index)
                                            Death tax returns, preparation of,
  Marital deduction, inheritance tax,            § 9:1-9:4
        § 8:5, 16:29-16:31
                                            Federal Estate Tax (this index)
  Petitions, homestead, petition for,
        § 10:4, 29:14                       Income Tax (this index)
  Real property                             Inheritance Tax (this index)
    Homestead (this index)                  State estate tax returns, § 3:4, 8:3
    husband, curtesy, § 16:9                Time for Žling. See speciŽc lines
                                                 throughout this topic
    wife, dower, § 16:8
  Rights, generally, § 6:1, 6:2            TELEPHONE COMPANIES
  Special rights, § 6:4                     Bonds and obligations of, legal
  Year's Support (this index)                   investments by Žduciaries,
                                                § 15:2
TANGIBLE PERSONAL
   PROPERTY                                TENNCARE
 Personal Property (this index)             Adavit for enrollment, § 31:75
                                            Release request, § 31:76
TAXATION
 Conservators, tax reporting require-      TENNESSEE VALLEY
      ments, § 13:55                          AUTHORITY
 Credit for state death taxes, § 8:1        Legal investments by Žduciaries as
 Death Tax Procedures (this index)              including obligations of, § 15:2
 Deductions (this index)                   TERMINABLE INTERESTS
 Exemption from Taxation (this              Deductions, § 8:5
      index)
 Federal Estate Tax (this index)           TERMINATION
 Federal Income Tax (this index)            Conservators, rules peculiar to
 Guardians, tax reporting require-              conservators, § 13:53
      ments, § 13:5                         Guardians, rules peculiar to guardian-
 Income Tax (this index)                        ship, § 13:41
 Inheritance Tax (this index)               Liens, expiration, § 8:8
 Liens. Inheritance Tax (this index)        Small estates procedure, order
 Obligations, generally, § 3:2-3:5; for         terminating, § 30:44
      particular taxes, see speciŽc top-   TESTATE ESTATES
      ics throughout this index             Wills (this index)
 Returns. Tax Returns (this index)
 Size of taxable estate requiring Žling    TIME AND DATE
      of inheritance tax return, § 7:11      Accountings, guardianship or
 State Estate Tax (this index)                   conservatorship, when due,
 Tax Returns (this index)                        § 13:24
 Transfer, what constitutes taxable          Claims against estate, time require-
      transfer for purposes of inheri-           ments, § 7:8
      tance tax, § 8:4                       Delay (this index)

                                                                           Index-31
                                                   Tennessee Practice Series


TIME AND DATE—Cont’d                        TRUSTS AND TRUSTEES
  Descent and distribution before April      For matters relating to Žduciaries
       1977, § 16:10, 16:11                       generally, see Fiduciaries
  Extension of Time (this index)             Employee beneŽt trusts, inclusion of
  Federal Estate Tax (this index)                 proceeds in inheritance tax,
  Fiduciaries (this index)                        § 8:4
  Forms                                      Notice
     hearing date, form letter for notice      successor trustee appointment,
          to heirs at law and wills bene-            § 31:72
          Žciaries, § 28:8, 28:9               trust beneŽciary and abstract,
     motions, extension of time to elect             § 31:73
          against will, § 29:29             UNDERTAKINGS
     notice of death to creditors more       Bonds and Undertakings (this
          than 60 days before 12                index)
          months from date of death,
          § 28:18                           UNITED STATES
     notice of death to creditors within     See speciŽc topics beginning with
          60 days before 12 months                Federal
          from date of death, § 28:19       UTENSILS
     notice of death to creditors within     Exempt property, status as, § 10:3
          claims period, § 28:17
     Orders (this index)                    VALUATION OF ASSETS
  Hearing date, form letter for notice to    Generally, § 8:9
       heirs at law and will beneŽcia-       Appraisal of property. See lines
       ries, § 28:8, 28:9                         throughout this topic
  Homestead, intention to apply for,         Bond for executor or administrator as
       § 10:4                                     determined by, § 7:4
  Information for death tax returns,         Exempt property, amount of, § 10:3
       time for gathering, § 9:2             Fees for appraisal of property, deduc-
  Inheritance tax, Žve years preceding            tion on federal estate or income
       decedent's death, deduction for            tax return, § 9:3
       inheritance tax paid on property      Forms
       in decedent's estate within, § 8:8      disclosure, § 29:28
  Orders (this index)                          letter retaining appraisers, § 28:23
  Tax Returns (this index)                     order appointing appraiser, § 30:29
  Will contests, § 16:2                      Future, contingent, or limited estates,
  Year's Support (this index)                     § 8:8
                                             Newspaper advertising, omission in
TRANSFER OF RELATIONSHIP                          case of very small estates, § 7:8
 Fiduciary, § 13:34                          Order appointing appraiser, form for,
                                                  § 30:29
TRANSFERS                                    Real property, appraisal for purposes
 Sales and Exchanges (this index)                 of preparing death tax returns,
                                                  § 9:2
TRIAL                                        Small estates procedure, § 4:2
 Hearings (this index)                       Solemn form probate, requirement
 Jury and Jury Trial (this index)                 for, § 4:4

Index-32
Index


VEHICLES                                    WAIVER AND ESTOPPEL—Cont’d
 Motor Vehicles (this index)                 Forms—Cont’d
                                                letter submitting accounting
VETERANS ADMINISTRATION                               requesting return of waiver,
 Loans and investments guaranteed                     § 28:36
     by, legal investments by                   orders, § 30:26, 30:35, 30:47,
     Žduciaries as including, § 15:2                  30:48
 Notes issued by, legal investments by          petitions, § 29:24 29:26, 29:27
     Žduciaries as including, § 15:2         Guardians ad litem, § 13:10, 30:26
                                             Guardians (this index)
WAIVER AND ESTOPPEL
                                             Inheritance tax waiver, form for
 Accounts and Accounting (this                     application for, § 31:37
       index)                                Interim accountings. Accounts and
 Acknowledgement of receipt of                     Accounting (this index)
       settlement, waiver of statutory       Waiting period, § 4:2
       notice of taking settlement
   generally, § 7:15, 7:16                  WALL STREET JOURNAL
   form for, § 31:21                         Death tax returns, use in valuation of
 Administrator, form for waiver of               marketable securities for
       appointment as, § 31:31                   purposes of, § 9:2
 Agreements                                 WEARING APPAREL
   bonds, § 31:4, 31:59                      Exempt property, status as, § 10:3
   forms, agreement to waive,
          § § 31:2-31:4, 31:59              WIDOWS AND WIDOWERS
   interim accountings, § 31:2, 31:3         Surviving Spouse (this index)
 Bonds and undertakings                     WILLS
   agreement to waive, § 31:4, 31:59         Attestation. Witnesses, infra
   guardians or conservators, § 13:6         BeneŽciaries, generally, § 1:1
 Conservators and Conservatorship            Bond of executor, provision exclud-
       (this index)                               ing, § 7:4
 Creditor's claim, discretion of             Chancery court, probate of wills in,
       personal representative to waive           § 4:3, 7:2
       requirement for Žling, § 7:8          Class A and class B beneŽciaries for
 First accounting, waiver of notice of,           purposes of inheritance tax,
       § 7:13                                     § 8:6
 Forms                                       Common Form Probate (this index)
   acknowledgment of receipt of              Contests
          settlement, waiver of statutory      Circuit Court (this index)
          notice of taking settlement          complaint to contest will, § 29:25
          and approval of attorney's           notice of, form for, § 16:2, 31:28
          fees, § 31:21                        order certifying will contest to
   administrator, waiver of appoint-                 circuit court, § 30:46
          ment as, § 31:31                     Settlements (this index)
   agreement to waive, § § 31:2-31:4,        Court supervised administration
          31:59                                need for, will as creating, § 2:1
   inheritance tax waiver, application         retainer for, form letter conŽrming,
          for, § 31:37                               § 28:1-28:4

                                                                          Index-33
                                                  Tennessee Practice Series


WILLS—Cont’d                               WILLS—Cont’d
 Destruction of will, § 16:6                Petition to admit will to probate, who
 Dissent from Will (this index)                   may Žle, § 7:3
 Document Žled with court, form let-        Receipt of beneŽciary, form for,
       ter submitting to beneŽciaries,            § 31:16, 31:17
       § 28:38                              Recording, formal administration,
 Elective Share (this index)                      recording without, § 16:3
 Exempt Property (this index)               Settlement of will contest. Settle-
 Forms                                            ments (this index)
   complaint to contest will, § 29:25       Small estates procedure as aecting,
   contest involving will, § 16:2,                § 4:2
          29:25, 30:46, 31:28               Solemn Form Probate (this index)
   document Žled with court, form           Subscribing witnesses. Witnesses,
          letter submitting to beneŽcia-          infra
          ries, § 28:38                     Surviving spouse's right to exempt
   letter submitting inherited items to           property of decedent dying with,
          beneŽciary, § 28:39                     § 6:4
   motions, extension of time to elect      Witnesses
          against will, § 29:29               adavit of subscribing witness,
   order certifying will contest to                  § 28:7, 31:22, 31:23
          circuit court, § 30:46              solemn form probate, requirement
                                                     for, § 4:4
   receipt of beneŽciary, form for,
          § 31:16, 31:17                    Year's support, right of surviving
                                                  spouse of decedent leaving will
   retainer for court supervised                  to, § 6:4
          administration, letter conŽrm-
          ing, § 28:1-28:4                 WITHOUT COURT SUPERVISED
 Holographic will witnesses adavit,          ADMINISTRATION
       § 31:23                              Letters, decedent's estate, duties of
 Inheritance tax, transfer pursuant to           representative, § 28:16
       will as taxable transfer for
                                           WITNESSES
       purposes of, § 8:4
                                            Acknowledgments (this index)
 Notice
                                            Adavits
   appointment of executors and
          administrators, § 28:10, 28:11      court supervised administration,
                                                    form letter for submitting a-
   contest of will, form of notice for,             davit to attesting witnesses,
          § 16:2, 31:28                             § 28:7
   hearing date, § 28:8, 28:9                 subscribing witness to will,
 Orders                                             § 31:22
   admitting will to probate without        Forms. Adavits, supra
          administration, § 30:34           Subscribing witnesses. Wills (this
   hearing date set on petition for             index)
          probate of will in solemn         Wills (this index)
          form, § 30:45
 Personal representative having status     WORDS AND PHRASES
       of beneŽciary, § 1:2                 Class A beneŽciary, § 8:6
 Petition for probate without               Class B beneŽciary, § 8:6
       administration, form for, § 29:20    Decedent's net estate, § 6:4, 10:5

Index-34
Index

WORDS AND PHRASES—Cont’d               YEAR'S SUPPORT
 Estate, § 2:1                          Children's rights to, generally, § 6:5,
 Executor, § 3:2                              6:6
 Gross estate, § 7:11                   Dissent from will as required to
                                              obtain, § 6:4
 Homestead, § 10:4
                                        Guardians (this index)
 Taxable transfer, § 8:4                Inheritance tax, deduction from, § 8:5
WRITINGS                                Order setting aside, form for, § 30:19,
                                              30:20
 Claims against estate, exceptions      Petitions
     must be written, § 7:8
                                          request for year's support, § 10:2
 Form letter submitting document for      setting aside of year's support,
     signature, § 28:35                          petition seeking, § 29:13
 QualiŽed disclaimer, requirement of    Procedures for obtaining, § 10:2
     writing, § 16:4                    Surviving spouse's right to, gener-
 Resignation of Žduciary, § 13:34             ally, § 6:4




                                                                     Index-35

				
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Description: Tennessee Legal Retainer Agreement Form document sample