Classification of Beneficiaries. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Transfer Taxes
  5. Inheritance Tax — General Provisions [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]
  6. Classification of Beneficiaries. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

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The following named beneficiaries shall be included in:

  1. Class A:  Husband, wife, son, daughter, lineal ancestor, lineal descendant, brother, sister, stepchild, son-in-law or daughter-in-law. For the purposes of parts 3-5 of this chapter, a person who is related to the decedent as a result of legal adoption shall be considered to have the same relationship as a natural lineal ancestor, lineal descendant, brother, sister or stepchild; and
  2. Class B:  Any other relative, person, association or corporation not specifically designated in Class A.


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