Tolkien Estate

The Tolkien Estate is a registered entity that holds the rights to the works of JRR Tolkien. Currently, the Tolkien Estate of JRR Tolkien's son, Christopher Tolkien, whose wife passed Ballie Tolkien and a nephew Michael Tolkien.

However, the Tolkien Estate does not have the film and merchandising rights to The Lord of the Rings and The Hobbit, because JRR Tolkien had already sold those in his lifetime. Those rights are represented by Middle-earth Enterprises.