Louisiana State Specific Information

Will, Trust, Power of Attorney, and Estate Planning

Official state laws:

• Louisiana Revised Statutes and Louisiana Civil Code Annotated
• Probate jurisdiction rests with the District Court
• Probate laws are primarily under the Civil Code

Minimum age requirement to:

• Distribute property by will: 16 (Civil Code, Section 1476)
• Which minor gets property: 21

Holographic will recognized (Civil Code Section 1575)

State taxes:

• Estate tax: Equal to federal credit for state death taxes minus any amount paid to state inheritance tax (Revised Statutes, Title 47, Section 2403 and 2432)
• State gift tax:Inheritance tax: Imposes a minimum inheritance tax (Revised Statutes, Title 47, Section 2403 and 2432)
  • Imposes a state gift tax (Revised Statutes, Title 47, Section 2403 and 2432)
  • Anatomical Gift Act (Section 17:2354)
• Inheritance tax: Imposes a minimum inheritance tax (Revised Statutes, Title 47, Section 2403 and 2432)

Default rules: How property is distributed if there is no will, i.e. laws of intestate succession: (Civil Code Sections 880 to 991)

• No surviving spouse, but there are surviving children:
  • All of the estate goes to the surviving children split equally among them or to their children in accordance to their per stirpes share
• Surviving spouse and
  • Children of surviving spouse:
    • All community property to your children or to their children according to their per stirpes share; however, the surviving spouse has the right to use of the community property until your spouse remarries
    • All separate property to your children or to their children according to their per stirpes share
    • Children not of the surviving spouse (for example your children from a previous marriage):
      • All community property to your children or to their children according to their per stirpes share; however, the surviving spouse has the right to use of the community property until your spouse remarries
      • All separate property to your children or to their children according to their per stirpes share
      • No children and both of your parents of deceased:
        • All community property to your surviving spouse and all separate property to your siblings or to their children according to their per stirpes share. If none, then to your surviving parents. If none, then to your surviving spouse
      • No children, but at least one of your parents survives you:
        • All community property to your surviving spouse and all separate property to your siblings or to their children according to their per stirpes share. If none, then to your surviving parents. If none, then to your surviving spouse
• At least one parent survives you, but no surviving spouse or children:
  • All of your estate will pass to your surviving parents equally
• No spouse, children, or parents:
  • Siblings (brothers and sisters) equally or to their children according to their per stirpes share. If none, then to your spouse’s next of kin

Who must be named as a beneficiary in your will:

• Surviving spouse (Civil Code Section 1619-1624), andChildren, born or adopted; however, for just cause, children can be disinherited (Civil Code Section 1619-1624)
  • Surviving spouse must be given:
    • Consult the statute as they are detailed. (Civil Code Sections 809+)
• Children, born or adopted; however, for just cause, children can be disinherited (Civil Code Section 1619-1624)

Effects of changes in your marital status on your will:

• You are divorced from the surviving spouse:
  • Revokes will in its entirety (Civil Code, Section 1608)
• You get married without changing your will that does not provide for your new spouse:
  • Does not revoke the will (Civil Code, Section 1691)

Witnesses:

• Minimum number of witnesses required: Three (Civil Code, Section 1584)
• Are witnesses allowed to be beneficiaries?: No (Civil Code, Section 1582 and 1582.1)
• Requirements to be a witness, witnesses must:
  • be an adult,
  • not be related to you by blood or marriage, and
  • not be entitled to anything in your will

Property ownership (Revised Statutes, title 6, Section 1255 and Civil Code, Sections 2334 and 2335):

• Community property state
• If two or more persons are listed as owners, then joint ownership is presumed
• Bank account deposits held jointly are payable to any survivor named in the bank account
• Tenancy by the entirety is not recognized in this state
• Tenancy in common is not recognized in this state

Other types of wills:

• Self-proving wills recognized: No, not recognized (No Section)
• Living will: Louisiana Declaration (Section Title 40, Article 1299, Section 58-3) requires two physicians to certify in writing that you are in a terminal condition and death will occur within a reasonable short period of time without the use of life-sustaining medical care

 

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