TN 87 (11-23)
The following sections (GN 00306.405 - GN 00306.680) show individual State intestacy laws on how a child or parent can be legitimated/acquire
inheritance rights, and when each provision is effective. Provisions that confer inheritance
rights but do not legitimate the child are preceded by an āIā in the State Law entries.
If necessary, refer inheritance or legitimation issues to the Office of the General
Counsel (OGC) for an opinion per GN 01010.815 ff.
See GN 00306.050 - GN 00306.085 for general instructions on determining parent-child relationship under State intestacy
law.