Tenn. Code § 35-6-107
Current through Acts 2023-2024, ch. 1069
A trustee who elects to exercise any power or not to exercise any power under this chapter shall maintain only such records that may be necessary or appropriate in the discretion of the trustee to support such determination at the time the determination is made and shall not be required to maintain records not necessary for the administration of the trust.
T.C.A. § 35-6-107