Tenn. Code § 30-3-111
The property remaining for distribution in accordance with § 30-3-110(2)(C), shall be distributed among those persons who would be entitled thereto under the laws of descent and distribution of this state had the absentee died intestate as of the date determined by the court in its final finding and decree, or in case the absentee leaves a document which, had the absentee died, would under the laws of this state be entitled to probate as the absentee's will, the distribution shall be according to the terms of that document as of that date. The validity and effect of the distribution of the property shall be determined by the court administering the receivership and shall be final and binding upon all persons including the absentee.
T.C.A. § 30-3-111