To achieve the testator's tax objectives, the court may modify the terms of a will in a manner that is not contrary to the testator's probable intention. The court may provide that the modification has retroactive effect.
Structure 2021 Tennessee Code
Chapter 3 - Construction, Operation and Effect
§ 32-3-103. Pretermitted Child
§ 32-3-104. Death of Class Member Before Time of Enjoyment
§ 32-3-105. Death of Devisee or Legatee Before Death of Testator
§ 32-3-109. Trials for Construction or Interpretation of Wills — Jurisdiction of Courts
§ 32-3-110. Power of Appointment
§ 32-3-112. Disposition of Residue
§ 32-3-114. Modification of Will to Achieve Testator's Objectives