ÿWPC_% ƒ9ÉŒ:/! IÃJ¯0çPÂf]Ï ŒoÔ ¡?G¼äX^™ÐíJ»2œ‘t¿ë” 3‚¡åໆ=ø5ÙÐÏNÊ+D L­'©0­´R•(«õ诿(4ÙÒá IÉ%Ø®4ø2PCݾ¢[t‘¡i¹¼Z.Hcð—*' 8öÓ|8øFƒùöÃ’Ë5¬ÒW…ùˆCWHã“ʬà¬eÄŒáÎqÞŠºhûftûž¾-NƒjPæSö—Ag^xA‘"å¯(EÞÅ5wŒòO¹Ï^@ò:l%•+Õ¥‡Pœ¤¡ac5m•Ò¼ùã âðÎJQ'çRhÉ6€†l¿o¯îâ¡C¼ïŽuß#Y‰ôÞÇðÞ[è¥Úûú‰)¬sãf1pÌOöø–œ’r‡”îå׿!´‡ÏIãüê¶óPpk-ëb.2Ýâýrí2Œ>â[ü9ísÖòãSþºÿΚ”|å×¹Ó,c%øp쫱¾bÔìLw 3¡^T6Qt€.æ˜{Bœg4w¯zŽ—(lÁ)V²ÌPaý=Ê‚s¸ùJ®Å‘Ö…6A"¤ÌW•êõ“wêÓË“S¨¼z“½¨—œÊZºôà=cFbpŽúø-·¿'¬dˆb %\^ b 0ˆnUNöwD4H\ zkÒå· m¹ UNÐ 0D Æb Æ( Æî Æ´ +z N¥§§E¸¸áºä›d#Áã㤠¬LLLLLLLLLLLLLLLbT T T T T T T T T T T T T T T T T T T T T T T T T T T T T T T T T T T T 0ë\ \ \ \ BG!G! 0¤d! D3" D-;" 0Kh"h" AS³"Æ# 0¤Ì# 0Dp$ A«´$» xB)â (`£ª$¡¡Ñ€.ÑÑ8€½­»»d»»d8ÑÑ ý ÑÓ  Ó(í€"  Z6Times New Roman Regular ;)xp}.bk23|x ˜C:\PROGRA~1\COREL\WORDPE~1\TEMPLATE\CUSTOM~1\REVISE~1.WPTC:\Program Files\Corel\WordPerfect Office 2000\Template\Custom WP Templates\revised standard opinion.wptÿU‹ÿÀÀÀ(uHš Z‹6Times New Roman Regular(#Ã$òòÚ  Ú0Ú  ÚóóLevel 1Level 2Level 3Level 4Level 5‚Level 1Level 2Level 3Level 4Level 5„Level 1Level 2Level 3Level 4Level 5…Level 1Level 2Level 3Level 4Level 5 !Ý ƒR $ÝÓ  Óà  àòòÚ  Ú1Ú  ÚóóÔ€X@¡X»»ÔÝ  ÝÔ_ÔÔ€ô ­òXX@¡ÔWe€deem€this€outside€legal€representation€irrelevant€to€the€issues€of€notice€raised€in€this€appeal.€€In€òòEstate€ofÐ ° ÐJenkins€v.€Guytonóó,€912€S.W.2d€134,€137€(Tenn.€1995),€we€established€that€there€is€not€a€ð ðdifferent€standard€of€ððactualÐ tÄ Ðnoticeðð€for€those€well„versed€in€probate€law,€such€as€attorneys,€and€those€not€so€well€informed.ðð Ý ƒR $ÝÓ  Óà  àòòÚ  Ú2Ú  ÚóóÔ€X@¡X»»ÔÝ  ÝÔ_ÔÔ€ô ­òXX@¡ÔThe€proof€shows€that€the€executrix€searched€the€decedentððs€records€and€found€no€evidence€of€the€debt€to€Ward.€Ð ° ÐTherefore,€prior€to€the€November€20,€1996,€letter€from€Ward€to€the€Bowden€family,€Ward€would€not€be€considered€aÐ tÄ Ðknown€or€reasonably€ascertainable€creditor€under€Tenn.€Code€Ann.€ðð€30„2„306(e)€(Supp.€1989). ×Ý ƒR $ÝÓ  Óà  àòòÚ  Ú5Ú  ÚóóÔ€X@¡X»»ÔÝ  ÝÔ_ÔÔ€ô ­òXX@¡ÔSix€months€from€April€12,€1996,€would€be€October€12,€1996. ÚÝ ƒR $ÝÓ  Óà  àòòÚ  Ú6Ú  ÚóóÔ€X@¡X»»ÔÝ  ÝÔ_ÔÔ€ô ­òXX@¡ÔTwelve€months€from€the€date€of€death€would€be€March€27,€1997. ZÝ ƒR $ÝÓ  Óà  àòòÚ  Ú3Ú  ÚóóÔ€X@¡X»»ÔÝ  ÝÔ_ÔÓÓÓÓÔ‡ô ­òXX@¡ÔThe€origin€of€this€statutory€requirement€for€ð ðactual€noticeðð€to€creditors€whose€names€and€addresses€areÐ ° Ðð ðreasonably€ascertainableðð€is€the€United€States€Supreme€Court€case€of€òòTulsa€Professional€Collection€Services,€Inc.€v.Ð tÄ ÐPopeóó,€485€U.S.€478,€108€S.€Ct.€1340,€99€L.€Ed.€2d€565€(1988);€òòsee€alsoóó€òòEstate€of€Jenkins€v.€Ô_ÔGuytonÔ_Ôóó,€912€S.W.2d€134,Ð 8ˆ Ð136€(Tenn.€1995).€€In€òòPopeóó,€the€United€States€Supreme€Court€found€that€if€a€creditorððs€identity€is€known€or€reasonablyÐ üL Ðascertainable€then€termination€of€that€creditorððs€claim€without€ð ðactual€noticeðð€violates€due€process:Ð À ЀÌà8  àà8` Ð Ð àAn€elementary€and€fundamental€requirement€of€due€process€in€any€proceedingÐ H ˜ Ðwhich€is€to€be€accorded€finality€is€notice€reasonably€calculated,€under€all€theÐ  \ Ðcircumstances,€to€Ô_ÔappriseÔ_Ô€interested€parties€of€the€pendency€of€the€action€and€affordÐ Ð  Ðthem€an€opportunity€to€present€their€objections.Д ä ` x` x ÐÌòòPopeóó,€485€U.S.€at€484,€108€S.€Ct.€at€1344€(quoting€òòÔ_ÔMullaneÔ_Ô€v.€Central€Hanover€Bank€&€Trust€Co.óó,€339€U.S.€306,€314,Ð  l  Ð70€S.€Ct.€652,€657,€94€L.€Ed.€2d€865€(1950)).€ÓÓ˜HP LaserJet 4050 Series PCL 5eÈÈ,,,,ÈÈ0  –Ý ƒR $ÝÓ  Óà  àòòÚ  Ú4Ú  ÚóóÔ€X@¡X»»ÔÝ  ÝÔ_ÔÔ‡ô ­òXX@¡ÔEffective€January€1,€1998,€Tenn.€Code€Ann.€ðð€30„2„306(c)€was€amended.€€The€initial€time€constraint€withinÐ ° Ðwhich€to€file€a€claim€is€now€four€months€from€the€date€of€the€first€publication.€€1997€Tenn.€Pub.€Acts€ch.€426,€ðð€26. þÝ ƒR $ÝÓ  Óà  àòòÚ  Ú7Ú  ÚóóÔ€X@¡X»»ÔÝ  ÝÔ_ÔÔ‡ X@¡XXX@¡ÔÔ€ ô ­òX X@¡ÔTenn.€Code€Ann.€ðð€30„2„310€was€recently€amended€to€provide€that€ð ðall€claims€and€demands€not€filed€by€theÐ ° ÐState€of€Tennessee€with€the€probate€court€clerk,€as€required€by€the€provisions€of€ðððð€30-2-306€ð!ð€30-2-309,€or,€if€later,€inÐ tÄ Ðwhich€suit€shall€not€have€been€brought€or€revived€before€the€end€of€twelve€(12)€months€from€the€date€of€death€of€theÐ 8ˆ Ðdecedent,€shall€be€forever€barred.ðð€€2000€Tenn.€Pub.€Acts€970.€€This€amendment€does€not€affect€our€holding€in€this€case.Ô#†ô ­òò ô ­~#Ô- ù-(|G2 $¤¤Ý ƒ£ª!ÝÑ€.ÑÑ8€ý»»dd8ÑÑ ý ÑÓ  ÓÝ  Ýà  àòòÚ  Ú0Ú  ÚóóÔ€X@¡X»»Ô d(|3¿€$££Ý ƒ£ª!ÝÑ€.ÑÑ8€ý»»dd8ÑÑ ý ÑÓ  ÓÝ  ÝVVVV'ÿÿdxd)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó ó^_X`YEþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(|3¿€$¢¢Ý ƒ£ª!ÝÑ€.ÑÑ8€ý»»dd8ÑÑ ý ÑÓ  ÓÝ  Ý($$””ò òÚ  Ú1Ú  Úó óX[Z&OLE 2.0 Box <=8ÿÿÿÿÿÿÿÿÿÿCÿÿ HKKKKÝ ƒ£ª!ÝÑ€.ÑÑ8€ý»»ddÈ8ÑÑ ý ÑÓ  ÓÝ  ÝÔ_ÔÔ€¼ý»»»ÔÑ  ÑÑ8€@¡XXdì»»d8Ñà@7 7 ìàIN€THE€SUPREME€COURT€OF€TENNESSEEˆÐ ° Ðà@''%ìàAT€JACKSONˆÐ  Ðà@ff!ìàApril€2000€SessionˆÐ Ô$ ÐÔ‡X@¡X»¼ýÔÌò òÔ#†¼ý»XX@¡£#ÔÓ  ÓSHIRLEY€DIANNE€BOWDEN,€òòexecutrix€of€the€estate€of€€Ð Ò" Ðjones€elmer€bowden,€deceasedóó€v.€LARRY€E.€WARDÔ‡X@¡X»¼ýÔó óÐ æ 6 ÐÓéÓÌà@… … ìàò òAppeal€from€the€Probate€Court€for€Shelby€CountyˆÐ æ 6 Ðà@" " ìàNo.€B„27231€€€€€Robert€S.€Benham,€JudgeˆÐ Ò " ÐÌÌà@ìì*ìàßA€V) °°` d€÷E<•` A߈Ð –æ  ÐÌà@ô ô ìàNo.€W1998„00622„SC„R11„CV€„€Filed€October€2,€Ô_Ô2000Ô_ԈР‘á  Ðà@ìì*ìàˆÌßA€V) °°` dE<h` AßÐ i¹  Ðó óÌÔ#†¼ý»XX@¡p#ÔÔ€X@¡X»¼ýÔÔ‡ X@¡XXX@¡ÔThe€appellant,€Shirley€Dianne€Bowden,€executrix€of€the€estate€of€Jones€Elmer€Bowden,€challengesÐ d´ Ða€claim€against€the€estate€filed€by€the€appellee,€Larry€E.€Ward,€an€individual€creditor.€€Ward€receivedÐ P  Ða€copy€of€the€published€notice€which€erroneously€stated€that€he€had€only€six€months€from€the€dateÐ <Œ Ðof€the€first€publication€of€the€Notice€to€Creditors€in€which€to€file€a€claim.€€He€received€this€noticeÐ (x Ðafter€the€six„month€time€period€had€expired.€€Ward€claimed€that€such€notice€did€not€constituteÐ d Ðð ðactual€notice,ðð€and€therefore,€his€subsequent€claim€had€been€timely€filed.€€The€trial€court€found€thatÐ P ÐWard€had€received€ð ðactual€noticeðð€and€that€his€claim€had€not€been€timely€filed.€€The€Court€ofÐ ì< ÐAppeals€reversed.€€We€are€asked€to€determine€whether€Wardððs€claim€was€timely€filed.€€We€hold€thatÐ Ø( Ðbecause€Ward€did€not€receive€ð ðactual€notice,ðð€his€claim€was€timely€filed€pursuant€to€Tenn.€CodeÐ Ä ÐAnn.€ðð€30„2„307.€€Accordingly,€the€judgment€of€the€Court€of€Appeals€reversing€the€judgment€of€theÐ ° Ðtrial€court€is€affirmed.Ð œì ÐÔ#†X@¡XX X@¡ö#ÔÌò òTenn.€R.€App.€P.€11€Appeal€by€Permission;€Judgment€of€the€Court€of€Appeals€Affirmed;Ð tÄ ÐRemanded€to€the€Probate€Court€for€Shelby€Countyó óÐ `° ÐÌòòAdolpho€A.€Birch,€Jr.,óó€J.,€delivered€the€opinion€of€the€court,€in€which€òòò òó óE.€Riley€Anderson,€C.J.,Ð 8!ˆ  ÐJanice€M.€Holder€óóand€òòWilliam€M.€Barker,€JJ.,ò òó óóó€joined.òò€€Frank€F.€Drowota,€III,€óóJ.,€notÐ $"t! Ðparticipating.Ð #`" ÐÌJohn€J.€Mulrooney,€Memphis,€Tennessee,€for€the€appellant,€Shirley€Dianne€Bowden.Ð è$8 $ ÐÌKathleen€N.€Gomes,€Memphis,€Tennessee,€for€the€appellee,€Larry€E.€Ward.Ð À&"& ÐÌà@66'ìàò òOPINIONó óˆÐ ˜(è#( ÐÌÑ8€ @¡ XXdìXXdì8Ñà@üüìàI.€€Facts€and€Procedural€HistoryˆÐ p*À%* ÐÌà  àThe€facts€underlying€Wardððs€claim€are€not€in€dispute.€€On€January€20,€1989,€Ward€sold€aÐ H,˜', Ðbusiness€and€an€airplane€to€the€decedent.€€In€accordance€with€their€agreement€of€sale,€the€decedentÐ 4-„(-ý? Ðmade€regular€payments€to€Ward€until€March€1991,€when€payments€ceased.€€Because€of€theirÐ ° Ðfriendship,€Ward€agreed€to€forgo€further€repayment€until€the€decedentððs€financial€conditionÐ œì Ðimproved.€€Although€they€discussed€the€loan€generally,€no€payments€or€agreements€were€madeÐ ˆØ Ðbetween€March€1991€and€the€decedentððs€death€on€March€27,€1996.Ð tÄ ÐÌà  àOn€April€9,€1996,€the€decedentððs€daughter,€Shirley€Dianne€Bowden,€qualified€as€theÐ L œ Ðexecutrix.€€Pursuant€to€Tenn.€Code€Ann.€ðð€30„2„306(a)€(Supp.€1989),€the€probate€court€clerkÐ 8 ˆ Ðpublished€a€Notice€to€Creditors€on€April€12€and€19,€1996.€€The€executrix€identified€seven€creditorsÐ $ t Ðin€the€decedentððs€records€and€sent€them€ð ðactual€noticeðð€of€the€probate€proceedings,€pursuant€to€Tenn.Ð  ` ÐCode€Ann.€ðð€30„2„306(e)€(Supp.€1989).€€The€executrix€found€no€record€of€the€debt€to€Ward;Ð ü L  Ðconsequently,€she€did€not€send€him€personal€notification€of€the€probate€proceedings.Ð è 8  ÐÌà  àLater,€having€recognized€Wardððs€name€in€the€decedentððs€address€file,€the€executrix€attemptedÐ À  Ðto€telephone€him€on€October€28,€1996,€to€obtain€information€regarding€an€unrelated€matter.€€WardÐ ¬ü  Ðwas€out€of€the€country;€however,€the€executrix€spoke€with€Wardððs€daughter.€€In€this€conversation,Ð ˜è  ÐWardððs€daughter€told€the€executrix€about€the€debt€owed€to€Ward.€€The€executrix€searched€forÐ „Ô  Ðevidence€of€the€debt,€but€the€search€was€not€productive.Ð pÀ ÐÌà  àIn€November,€having€returned€to€the€United€States,€Ward€learned€of€the€decedentððs€deathÐ H˜ Ðfrom€his€daughter.€€On€November€20,€1996,€assuming€that€an€estate€had€been€opened,€Ward€wroteÐ 4„ Ðthe€Bowden€family€to€express€condolences,€to€identify€himself€as€a€creditor,€and€to€explain€the€statusÐ  p Ðof€the€loan.€€In€response,€on€December€2,€1996,€the€attorney€for€the€estate€wrote€Ward€and€asserted,Ð  \ Ðð ðEven€if€you€were€a€creditor€of€Mr.€Bowden,€which€is€denied,€your€claim€would€be€barred€becauseÐ øH Ðyou€did€not€file€such€claim€with€the€Probate€Court€as€required€by€law€within€six€(6)€months€after€theÐ ä4 Ðfirst€publication€of€the€notice€to€creditors.ðð€€The€attorney€enclosed€in€the€letter€a€copy€of€theÐ Ð  Ðpublished€Notice€to€Creditors€setting€forth€the€initial€six„month€time€limit€for€filing€claims.€€BecauseÐ ¼  ÐWard€had€not€been€given€notice€of€the€probate€proceedings€within€four€months€of€the€date€of€firstÐ ¨ø Ðpublication,€by€statute€the€correct€time€limitation€for€his€claim€was€either€sixty€days€from€the€receiptÐ ”ä Ðof€a€ð ðnoticeðð€or,€if€no€notice€was€received,€twelve€months€from€the€decedentððs€date€of€death.€€Thus,Ð €Ð Ðthe€attorneyððs€calculation€of€the€time€limit€was€erroneous.Ð l¼ ÐÌÓ*°ÈXŒX¤Ð ŽX°œX*Óà  àOn€December€6,€1996,€having€received€the€letter€from€the€attorney,€Ward€contacted€anotherÐ D!” Ðattorney,€who€advised€him€that€he€had€twelve€months€from€the€decedentððs€death€to€file€a€claim€butÐ 0"€  Ðthat€he€should€file€the€claim€immediately.׃×Ý ƒ #ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€€On€December€30,€1996,€Ward€wrote€to€the€attorney€forÐ #l! Ðthe€estate€and€enclosed€copies€of€the€documents€pertaining€to€the€sale€of€the€airplane.€€Ward€alsoÐ $X" Ðwrote€that€he€had€been€advised€by€an€attorney€that€he€had€up€to€one€year€to€make€the€claim€on€theÐ ô$D # Ðestate€because€he€had€not€been€notified€of€the€decedentððs€death.€€He€stated€also€that€he€would€file€theÐ à%0!$ Ðclaim€immediately.€Ð Ì&"% ÐÐ ¸'#& Ðà  àWard€received€no€response€to€the€letter.€€In€January€1997,€he€contacted€the€probate€clerk€ofÐ ° ÐShelby€County€and€requested€a€form€for€filing€a€claim€against€the€estate.€€Despite€the€clerkððsÐ œì Ðassurances,€the€form€was€not€received.€€After€waiting€almost€three€weeks,€Wardððs€daughter€droveÐ ˆØ Ðto€Memphis,€picked€up€the€form,€took€it€to€her€father,€and€returned€to€Memphis€to€file€the€form.€€OnÐ tÄ ÐFebruary€11,€1997,€Ward€filed€his€claim€against€the€estate€in€the€amount€of€$64,668.55.€Ð `° ÐÌà  àThe€trial€court€found€that€Ward€had€become€a€known€creditor€of€the€decedent€on€NovemberÐ 8 ˆ Ð20,€1996,€and€was€therefore€entitled€to€receive€actual€notice.׃×Ý ƒ #ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×€€It€found€that€Ward€received€actualÐ $ t Ðnotice€on€December€6,€1996,€the€date€on€which€he€received€the€letter€containing€a€copy€of€theÐ  ` Ðoriginal€Notice€to€Creditors.€€The€trial€court€concluded€that€the€claim€came€within€the€ð ð60€days€fromÐ ü L  Ðreceipt€of€actual€noticeðð€statutory€time€constraint€for€filing€a€claim.€€This€would€extend€the€final€dateÐ è 8  Ðfor€filing€a€claim€to€February€6,€1997.€€Because€the€claim€had€been€filed€five€days€later,€on€FebruaryÐ Ô$  Ð11,€1997,€the€trial€court€found€that€the€claim€had€not€been€filed€within€the€time€allowed€by€law.Ð À  ÐÌà  àThe€Court€of€Appeals€reversed€the€judgment€of€the€trial€court.€€It€concluded€that€the€copy€ofÐ ˜è  Ðthe€Notice€to€Creditors€Ward€received€did€not€constitute€actual€notice€under€the€statute€because€itÐ „Ô  Ðð ðcontained€a€time€period€that€had€since€expired€and€failed€to€contain,€at€a€minimum,€the€applicableÐ pÀ Ðtime€period€in€which€he€had€to€file€his€claim.ðð€€It€concluded€that€Wardððs€claim€would€fall€under€theÐ \¬ Ðð ðtwelve€months€from€the€date€of€the€decedentððs€deathðð€statutory€time€constraint.€€Under€this€analysis,Ð H˜ ÐWardððs€claim€had€been€timely€filed.€€Ð 4„ ÐÔ‡ X@¡XXX@¡ÔÌà  àThe€executrix€appeals,€contending€that€the€claim€was€not€timely€filed.€€To€resolve€this€issue,Ð  \ Ðwe€must€determine€whether€Ward€received€ð ðactual€notice.ðð€€€€€€€€€Ð øH ÐÔ#†X@¡XX X@¡Æ&#ÔÌà@JJìàII.€€Standard€of€ReviewˆÐ Ð  ÐÌà  àThis€case€was€tried€in€the€probate€court€without€a€jury.€€Accordingly,€the€standard€of€reviewÐ ¨ø Ðis€de€novo€upon€the€record€with€a€presumption€of€correctness€as€to€the€findings€of€fact,€unless€theÐ ”ä Ðpreponderance€of€the€evidence€is€otherwise.€€ò òó óTenn.€R.€App.€P.€13(d);€òòCross€v.€City€of€Memphisóó,€20Ð €Ð ÐS.W.3d€642,€644„45€(Tenn.€2000).€€To€the€extent€that€the€determination€of€the€issues€rests€onÐ l¼ Ðstatutory€construction,€they€present€questions€of€law.€€òòÔ_ÔMyintÔ_Ô€v.€Allstate€Ins.€Co.óó,€970€S.W.2d€920,Ð X ¨ Ð924€(Tenn.€1998).€€Questions€of€law€are€reviewed€de€novo€with€no€presumption€of€correctness.€€òòId.óóò òÐ D!” ÐÌà@éé#ìàó óIII.€€Analysisò òˆÐ #l! ÐÌà  àó óThe€ultimate€question€for€our€review€is€whether€Wardððs€claim€against€the€decedentððs€estateÐ ô$D # Ðwas€timely€filed.€€To€decide€this€issue,€we€must€first€determine€whether€Ward€was€given€ð ðactualÐ à%0!$ Ðnotice.ðð€€Ð Ì&"% ÐÐ ¸'#& Ðà  àThe€statute€sets€out€only€one€specific€Notice€to€Creditors€which€must€be€published€withinÐ ° Ðthirty€days€after€the€issuance€of€letters€testamentary€or€of€administration€in€a€county€newspaper€ð ðor,Ð œì Ðif€no€newspaper€is€published€€.€.€.€by€written€notices€posted€in€three€(3)€public€places€in€the€countyÐ ˆØ Ð.€.€.€.ðð€€Tenn.€Code€Ann.€ðð€30„2„306(a)€(Supp.€1989).€€This€notice€informs€creditors€that€lettersÐ tÄ Ðtestamentary€or€of€administration€have€been€issued,€that€the€referenced€court€has€jurisdiction€overÐ `° Ðthe€matter,€and€that€creditors€must€file€any€claims€within€six€months€from€the€date€of€the€firstÐ L œ Ðpublication.€€Subsection€(e)€of€Tenn.€Code€Ann.€ðð€30„2„306€provides€that€it€is€this€notice€which€mustÐ 8 ˆ Ðbe€sent€to€known€creditors.Ð $ t ÐÌà8  àà8` Ð Ð à[Ô_ÔI]tÔ_Ô€shall€be€the€duty€of€the€personal€representative€to€mail€or€deliverÐ ü L  Ðby€other€means€a€copy€of€the€published€or€posted€notice€as€describedÐ è 8  Ðin€subsection€(c)€to€all€creditors€of€the€decedent€of€whom€the€personalÐ Ô$  Ðrepresentative€has€actual€knowledge€or€who€are€reasonablyÐ À  Ðascertainable€by€the€personal€representative€.€.€.€.Ьü ` x` x ÐÌTenn.€Code€Ann.€ðð€30„2„306(e)€(Supp.€1989).€€A€creditorððs€receipt€of€this€copy€of€the€Notice€toÐ „Ô  ÐCreditors€is€generally€deemed€ð ðactual€notice.ðð׃×Ý ƒ #ÃÝòòÚ  Ú3Ú  ÚóóÝ  Ý×  ׀РpÀ ÐÌà  àThis€ð ðnotice,ðð€however,€is€limited€to€information€concerning€the€initial€six„month€timeÐ H˜ Ðconstraint.€€òòSeeóó€Tenn.€Code€Ann.€ðð€30„2„306(e)€(Supp.€1989).€€No€time€limit€is€placed€on€the€givingÐ 4„ Ðof€this€ð ðnotice,ðð€but€it€is€clearly€directed€at€those€creditors€notified€in€the€first€four€months€of€theÐ  p Ðproceedings€because€they€are€the€only€creditors€who€must€file€ð ðwithin€six€months.ðð€€Sending€thisÐ  \ Ðnotice€to€other€creditors€is€misleading€because,€as€discussed€below,€they€either€have€an€additionalÐ øH Ðsixty€days€from€receipt€of€the€notice,€or€up€to€twelve€months€from€the€date€of€death,€to€file€a€claim.€Ð ä4 ÐThe€question€becomes,€will€a€misleading€notice€mailed€to€a€creditor,€though€in€literal€complianceÐ Ð  Ðwith€the€statutory€requirements,€suffice€as€ð ðactual€noticeðð€for€purposes€of€triggering€the€sixty„dayÐ ¼  Ðtime€limit€of€Tenn.€Code€Ann.€ðð€30„2„307(a)(1)(A)€(Supp.€1989)?Ð ¨ø ÐÌà  àIn€òòEstate€of€Jenkins€v.€Ô_ÔGuytonÔ_Ôóó,€912€S.W.2d€134€(Tenn.€1995),€this€Court€relied€on€òòTulsaÐ €Ð ÐProfessional€Collection€Services,€Inc.€v.€Popeóó,€485€U.S.€478,€108€S.€Ct.€1340,€99€L.€Ed.€2d€565Ð l¼ Ð(1988),€the€Due€Process€Clause€of€the€Fourteenth€Amendment,€and€our€statutes€in€reviewing€theÐ X ¨ Ðð ðactual€noticeðð€due€a€creditor€before€barring€the€filing€of€a€claim.€€We€concluded€that€a€letterÐ ° Ðadvising€a€creditor€of€the€death€of€a€decedent€and€the€probate€of€the€estate€in€Davidson€County€didÐ œì Ðnot€constitute€sufficient€ð ðactual€notice.ðð€€We€held€thatÐ ˆØ ÐÌà8  àà8` Ð Ð àwhile€the€term€ð ðactual€noticeðð€in€ðð€30„2„307(a)(1)€may€be€somethingÐ `° Ðother€than€an€exact€copy€of€the€published€Notice€to€Creditors€outlinedÐ L œ Ðin€ðð€30„2„306(c),€such€notice€must,€at€a€minimum,€includeÐ 8 ˆ Ðinformation€regarding€the€commencement€of€probate€proceedings€òòandÐ $ t Ðthe€time€period€within€which€claims€must€be€filed€with€the€probateÐ  ` Ðcourtóó.Ðü L ` x` x ÐÌòòEstate€of€Jenkinsóó,€912€S.W.2d€at€138€(emphasis€added).€€We€specifically€rejected€the€proposition€thatÐ Ô$  Ðð ðanythingðð€alerting€a€reasonably€prudent€person,€such€as€information€concerning€the€death€of€theÐ À  Ðdebtor,€suffices€as€notice.€€òòId.óó€at€137.€Ð ¬ü  ÐÌà  àThe€reasoning€in€òòEstate€of€Jenkins€v.€Ô_ÔGuytonÔ_Ôóó€leads€to€a€conclusion€that€a€ð ðnoticeðð€whichÐ „Ô  Ðgives€erroneous€information€of€the€time€period€within€which€claims€must€be€filed€is€no€moreÐ pÀ Ðacceptable€than€a€ð ðnoticeðð€with€no€information€of€the€time€period.€€Where€it€is€reasonable€toÐ \¬ Ðconclude€that€known€creditors€may€have€more€than€six€months€(now€four€months)׃×Ý ƒ #ÃÝòòÚ  Ú4Ú  ÚóóÝ  Ý×  ×€from€the€date€ofÐ H˜ Ðthe€first€publication€within€which€to€file€claims,€accurate€information€about€the€time€period€for€filingÐ 4„ Ðclaims€must€be€conveyed€in€the€notice.€€This€can€best€be€achieved€by€delivering€not€only€a€copy€ofÐ  p Ðthe€published€or€posted€Notice€to€Creditors,€but€also€a€copy€of€Tenn.€Code€Ann.€ðð€30„2„307€(whichÐ  \ Ðsets€out€the€various€time€limits)€and€a€statement€of€the€date€of€the€decedentððs€death.€Ð øH ÐÌà  àIn€the€instant€case,€the€executrix€contends€that€the€notice€given€to€Ward€constituted€ð ðactualÐ Ð  Ðnotice.ðð€€The€facts€show€that€at€least€by€December€6,€1996,€Ward€had€received€a€copy€of€theÐ ¼  Ðpublished€notice,€which€did€have€information€concerning€the€commencement€of€the€administrationÐ ¨ø Ðof€the€estate.€€However,€the€informationò ò€ó ógiven€concerning€the€time€period€within€which€his€claimsÐ ”ä Ðmust€be€filed€with€the€probate€court€was€inaccurate.€€ò òó óIt€follows€that€the€notice,€though€literallyÐ „Ô Ðcompliant€with€the€statute,€could€not€satisfy€this€Courtððs€pronouncement€in€òòEstate€of€Jenkins€v.Ð pÀ ÐÔ_ÔGuytonÔ_Ôóó€that€a€known€creditor€is€entitled€to€a€notice€which€ð ðincludes€information€regarding...€theÐ \ ¬ Ðtime€period€within€which€claims€must€be€filed€with€the€probate€court.ðð€€912€S.W.2d€at€138.€Ð H!˜ ÐTherefore,€the€notice€Ward€received€cannot€constitute€ð ðactual€notice.ððÐ 4"„  ÐÌà  àBased€on€our€determination€that€Ward€did€not€receive€ð ðactual€notice,ðð€we€now€address€theÐ  $\" Ðissue€whether€Wardððs€claim€was€timely€filed€pursuant€to€Tenn.€Code€Ann.€ðð€30„2„307.€€StatutoryÐ ø$H # Ðenactments€barring€claims€which€are€filed€against€an€estate€beyond€a€certain€time€period€frequentlyÐ ä%4!$ Ðare€referred€to€as€ð ðÔ_ÔnonclaimÔ_Ôðð€statutes.€€The€purpose€served€by€such€Ô_ÔnonclaimÔ_Ô€statutes€is€theÐ Ð& "% Ðpromotion€of€an€ð ðorderly,€expeditious,€and€exact€settlement€of€estates€of€decedents.ðð€€òòAlamo€Dev.Ð ¼' #& ÐCorp.€v.€Thomasóó,€212€S.W.2d€606,€607€(Tenn.€1948);€òòsee€alsoóó€òòWilson€v.€Ô_ÔHafleyÔ_Ôóó,€226€S.W.2d€308,Ð ¨(ø#' Ð311€(Tenn.€1949)€(ð ð[Ô_ÔC]laimsÔ_Ô€should€be€set€out€in€written€form€as€an€informal€statement€of€the€causeÐ ° Ðof€action€.€.€.€to€afford€a€simple,€inexpensive,€and€expeditious€remedy€for€administration€of€decedentÐ œì Ðestates.€€[The€statute]€should€be€liberally€construed€to€advance€the€remedy€and€dispense€with€formalÐ ˆØ Ðpleadings.ðð).Ð tÄ ÐÌòòóóà  àThe€applicable€Ô_ÔnonclaimÔ_Ô€statute€in€this€case€is€Tenn.€Code€Ann.€ðð€30„2„307Ð L œ Ð(Supp.€1989):Ð 8 ˆ ÐÌà8  àà8` Ð Ð à(a)(1)€All€claims€against€the€estate€arising€from€a€debt€of€the€decedentÐ  ` Ðshall€be€barred€unless€filed€within€the€period€prescribed€in€the€noticeÐ ü L  Ðpublished€or€posted€in€accordance€with€ðð€30-2-306(c).€€However:Ðè 8 ` x` x ÐÌà8  àà8` Ð Ð àà ¸ à(A)€If€a€creditor€receives€actual€notice€less€than€sixty€(60)€daysÐ À  Ðbefore€the€expiration€of€the€period€prescribed€in€ðð€30-2-306(c)€or€afterÐ ¬ü  Ðthe€expiration€of€the€period€prescribed€in€ðð€30-2-306(c)€and€more€thanÐ ˜è  Ðsixty€(60)€days€before€the€date€which€is€twelve€(12)€months€from€theÐ „Ô  Ðdecedentððs€date€of€death,€such€creditorððs€claim€shall€be€barred€unlessÐ pÀ Ðfiled€within€sixty€(60)€days€from€the€date€of€receipt€of€actual€notice;€Ð \¬ ÐorÐH˜` x` x ÐÌà8  àà8` Ð Ð àà ¸ à(B)€If€a€creditor€receives€actual€notice€less€than€sixty€(60)€daysÐ  p Ðbefore€the€date€which€is€twelve€(12)€months€from€the€decedentððs€dateÐ  \ Ðof€death€or€receives€no€notice,€such€creditorððs€claim€shall€be€barredÐ øH Ðunless€filed€within€twelve€(12)€months€from€the€decedentððs€date€ofÐ ä4 Ðdeath.ÐÐ ` x` x ÐÌAt€the€time€of€the€decedentððs€death,€the€period€prescribed€in€Tenn.€Code€Ann.€ðð€30„2„306(c)€was€sixÐ ¨ø Ðmonths€from€the€date€of€the€first€publication€of€the€Notice€to€Creditors.€€Tenn.€Code€Ann.€ðð€30„2„Ð ”ä Ð306(c)€(Supp.€1989).€€Accordingly,€in€this€case,€claims€were€barred€if€not€filed€within€six€months€ofÐ €Ð ÐApril€12,€1996,׃×Ý ƒ #ÃÝòòÚ  Ú5Ú  ÚóóÝ  Ý×  ×€the€date€of€the€first€publication.€€However,€there€are€exceptions€to€the€six„monthÐ l¼ Ðrule.€€òòóóUnder€Tenn.€Code€Ann.€ðð€30„2„307(a)(1)(A),€if€a€creditor€receives€ð ðactual€noticeðð€less€thanÐ X ¨ Ðsixty€days€before€the€end€of€that€six€months€(in€other€words,€more€than€four€months€from€the€firstÐ D!” Ðpublication),€or€after€that€six€months€has€passed,€the€creditor€is€given€an€additional€sixty€days€fromÐ 0"€  Ðthe€date€of€receiving€the€ð ðactual€notice.ðð€€Additionally,€under€subsection€(B),€if€the€creditor€receivesÐ #l! Ðnotice€less€than€sixty€days€before€the€twelve„month€anniversary€date€of€the€decedentððs€death,€orÐ $X" Ðâ âreceives€no€notice,€the€creditor€is€allowed€up€to€twelve€months€from€the€date€of€death€to€file€a€claim.׃T×Ý ƒ #ÃÝòòÚ  Ú6Ú  ÚóóÝ  Ý×  ׀Рô$D # ÐIf€the€creditor€does€not€file€within€these€Ô_ÔnonclaimÔ_Ô€time€limitations,€the€claim€is€ð ðforever€barred.ðð€Ð ° ÐTenn.€Code€Ann.€ðð€30„2„310€(Supp.€1989).׃×Ý ƒ #ÃÝòòÚ  Ú7Ú  ÚóóÝ  Ý×  ×Ð œì Ðâ âÌÔ‡ X@¡XXX@¡Ôà  à€Based€on€our€conclusion€that€Ward€did€not€receive€ð ðactual€notice,ðð€we€hold€that€pursuantÐ tÄ Ðto€Tenn.€Code€Ann.€ðð€30„2„307(a)(1)(B),€Ward€had€until€March€27,€1997,€twelve€months€from€theÐ `° Ðdecedentððs€death,€to€file€his€claim.€€Because€his€claim€was€filed€on€February€11,€1997,€it€was€timely.€Ð L œ ÐÔ#†X@¡XX X@¡ñW#ÔÌà@rr#ìàIV.€€ConclusionˆÐ $ t ÐÌà  àWard€did€not€receive€ð ðactual€noticeðð€under€Tenn.€Code€Ann.€ðð€30„2„307(a)(1)(B)€(Supp.Ð ü L  Ð1989);€therefore,€he€had€until€March€27,€1997,€twelve€months€from€the€decedentððs€death,€to€file€hisÐ è 8  Ðclaim.€€Because€his€claim€was€filed€on€February€11,€1997,€it€was€timely.€€Accordingly,€the€judgmentÐ Ô$  Ðof€the€Court€of€Appeals€reversing€the€probate€court€is€affirmed.€€The€case€is€remanded€to€the€ProbateÐ À  ÐCourt€for€Shelby€County€for€further€proceedings.€€Costs€of€appeal€are€taxed€to€the€appellant,€ShirleyÐ ¬ü  ÐDianne€Bowden,€Ô_ÔexecutrixÔ_Ô€of€the€estate€of€Jones€Elmer€Bowden.€Ð ˜è  ÐÌÌÌÌà  àà ` àà ¸ àà  àà h àà À àà  à___________________________________€Ð 4„ Ðà  àà ` àà ¸ àà  àà h àà À àà  àADOLPHO€A.€BIRCH,€JR.,€JUSTICE