AKERS CHART Never FOR Potential Heirs HEIRS IN TENNESSEE Heirs P1 = Paternal Grandfather M1 = Maternal Grandfather P2 = Paternal Grandmother M2 = Maternal Grandmother P = Father M = Mother PU = Paternal Uncle MU = Maternal Uncle Paternal Line PA = Pa ternal Aunt MA = Maternal Aunt Maternal Line P1C = Paternal First Cousin M1C = Maternal First Cousin P1C1 = Paternal First Cousin 1x Removed M1C1 = Maternal First Cousin 1x Removed P1C2 = Paternal First Cousin 2x Removed M1C2 = Maternal First Cousin 2x Removed P1C3 = Paternal First Cousin 3x Removed M1C3 = Maternal First Cousin 3x Removed D = Decedent S = Spouse B/S = Brother/Sister Great DS1 = Decedent’s Son Ne = Nephew Great DD1 = Decedent’s Daughter Ni = Niece Grandparents DS2 = Decedent’s Grandson Ne1 = Grand Nephew Grandparents DD2 = Decedent’s Granddaughter Ni1 = Grand Niece DS3 = Decedent’s Great Grandson Ne2 = Great Grand Nephew DD3 = Decedent’s Great Granddaughter Ni2 = Great Grand Niece Grand Grandmother Grandfather Grandfather Grandmother Grand Uncle/Aunt Uncle/Aunt P2 P1 M1 M2 First Cousin Uncle/Aunt Father Mother Uncle/Aunt First Cousin 1x Removed 1x Removed PU/PA P M MU/MA Second Cousin First Cousin Siblings First Cousin Second Cousin S D Brother/Sister P1C B/S M1C Second Cousin First Cousin Son/Daughter Nephew/Niece First Cousin Second Cousin 1x Removed 1x Removed DS1/DD1 1x Removed 1x Removed P1C1 Ne/Ni M1C1 Second Cousin First Cousin Grand Grand First Cousin Second Cousin 2x Removed 2x Removed Son/Daughter Nephew/Niece 2x Removed 2x Removed P1C2 DS2/DD2 Ne1/Ni1 M1C2 Second Cousin First Cousin Great Grand Great Grand First Cousin Second Cousin 3x Removed 3x Removed Son/Daughter Nephew/Niece 3x Removed 3x Removed P1C3 DS3/DD3 Ne2/Ni2 M1C3 HEIRS DEFINED T.C.A. § 31-2-104 § SPOUSE (if no issue) § SPOUSE & CHILDREN (Spouse gets child's share but not less than 1/3. Issue of same degree take equally; remote degree by representation) § PARENT(S) (if no spouse or issue) § SIBLINGS & THEIR ISSUE (if no parents) (Deceased sibling's issue take by representation) © November 17, 2001 § GRANDPARENT(S) & THEIR ISSUE (if no spouse, no issue, no parent, no siblings) (1/2 to Paternal side, 1/2 to Maternal side or all to one side if no grandparent or their issue on other side.) S. Lee Akers, J.D. Chattanooga, Tennessee GO NO FURTHER UP THE LINE THAN GRANDPARENTS. OTHER ISSUE OF GREAT GRANDPARENTS DO NOT TAKE .