Estate Planning & Probate

Estate Planning & Probate Forum 2023: Tennessee Franchise & Excise Taxes


Estate plans often involve the creation and administration of various business entities. For estate planners in Tennessee, the use of business entities gives rise to the application of various Tennessee taxes, most notably Tennessee’s Franchise and Excise Tax. This presentation will provide a brief overview of Tennessee’s F&E Tax and its application to those business entities commonly employed by planners.

Aaron Flinn, Waller Lansden Dortch & Davis


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I appreciated the section concerning whether a business is doing business in TN, in a tax vs. revenue context, also the LLC ownership requirements related to land and exemptions and passive income were helpful. Also liked the "liability blockers" at the end.


This course is no longer available for purchase.