Estate Planning for Louisiana FAQs

What is a Will and is it different from a Testament?

Your Will (or “Last Will & Testament”) directs how your assets are distributed upon your death and names decision-makers like executors and guardians. In modern usage, "Will" and "Testament" are used interchangeably. Before assets are distributed, the document must be approved by a court through probate (referred to as “succession” in Louisiana).
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Why is a Will the primary option in Louisiana?

While revocable trusts are permitted, Louisiana’s unique civil law system and relatively simple succession process make Wills the most common estate planning vehicle. Louisiana trusts must follow specific formalities under the Louisiana Trust Code, which is distinct from the Uniform Trust Code used in other states.
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How is Louisiana law unique?

Why is Louisiana Trust Law complex?

Louisiana trust law is complex primarily because the state operates under a unique civil law system (derived from the Napoleonic Code) in contrast to the other 49 U.S. states, which use a common law system. The civil law tradition was historically hostile to the very concept of a trust, which is a creature of common law, and integrating the two systems has created unique complexities.

Louisiana trusts must follow specific formalities unique to Louisiana. Trusts governed by the Louisiana Trust Code can also be more restrictive than trusts governed by other states, including requirements regarding “ascertainable beneficiaries” and limitations on how and when trusts can be modified or terminated after creation, which can limit some of their benefits.

What is Forced Heirship?

Forced heirship is a legal concept unique to the state of Louisiana in the United States. Forced heirship requires that certain qualifying family members (generally children under the age of 24 at the time of a decedent’s death and children with qualifying special needs) receive a portion of their deceased parent’s estate, regardless of what the decedent has stated in a will or other testamentary document.
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The forced portion that is set aside for forced heirs is referred to as the “forced portion” or “legitime.”
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Who is considered a “forced heir”?

A Louisiana resident is considered to have a “forced heir” if, at the time of their death, that person has a child who (i) is the age of 23 years or younger, or (ii) because of mental incapacity or physical infirmity, is permanently incapable of taking care of themselves. It could also include a child with an inherited incurable disease documented at the time of death that could make them incapable of caring for themselves in the future.

In some circumstances, a grandchild can also be a forced heir if that grandchild’s parent predeceases the decedent and either (i) the predeceased parent would have been under the age of 24 at the time of decedent’s death if still living; or (ii) the surviving grandchild is permanently incapable of taking care of themselves at the time of death of the decedent.

Note that forced heirship laws do not include stepchildren unless they have been formally adopted.
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​How much of the estate is reserved for forced heirs?

Note: The forced portion cannot exceed the amount the heir would have received if you died without a Will (their intestate share).
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​Can I disinherit a child?
In Louisiana, you cannot disinherit a forced heir unless you have specific "cause" defined by law. If you wish to exclude a child who meets the forced heir criteria, you must consult a Louisiana attorney for custom drafting not available on standard platforms.
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​What kinds of special needs might make my child qualify as a forced heir?

A child or descendant might qualify as a “forced” heir because of certain disabilities that could make themselves unable to support themselves at the time of your death. These conditions are not specifically defined under Louisiana law, but include those conditions that make child or descendant permanently incapable of taking care of their person or administering their estate at the time of the decedent’s death because of a physical or mental infirmity, or an inherited, incurable condition, supported by medical records, that may render them incapable of taking care of their person or estate in the future.

What property is included in the ‘forced portion’?

The portion reserved for the forced heirs is called the forced portion and the remainder is called the disposable portion. To determine the forced portion of a decedent’s estate, all of the property belonging to the decedent at the time of death is considered, but subject to adjustments for costs of the estate and gifts made within three years of death. Certain property is excluded from this calculation, including amounts held in individual retirement accounts, profit sharing plans, governmental retirement plans, and other such accounts, as well as insurance proceeds payable on the deceased’s life and premiums paid by the deceased for such policy.

If a person dies with one child or grandchild who is considered a “forced heir,” one quarter of the decedent’s property is set aside for the forced heir. The forced portion increases to one half of the decedent’s property if the decedent has two or more children or grandchildren who are considered forced heirs.

Note that the amount of the forced portion cannot exceed the amount of the decedent’s estate that the forced heir would receive by law if the decedent died without a will. If that’s the case, the forced heir would only be entitled to receive their intestate share.
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​How could forced heirship impact my estate plan?

To illustrate how forced heirship can impact a person’s estate plan, let’s imagine a Louisiana couple, John and Jane Doe. John and Jane would like to leave a majority of their assets to each other and then have the balance of their property go to their two children after both of their deaths.

Figure 1

However, let’s assume that one of Jane and John’s children, Jack, is under the age of 24 at the time of John’s death. In that case, Jack would be considered a forced heir under Louisiana law, which would restrict John from giving 100% of his estate to Jane as he might have hoped. In this example, Jack would be entitled to 25% of John’s estate, otherwise known as the “forced portion” or “legitime.” John would be able to give the remaining 75% of his estate as he chooses.

Figure 2

While John cannot change the amount going to Jack under the rules of forced heirship, there are estate planning strategies for John to consider when forced heirship applies. First, if John’s goal is to give Jane access to 100% of his assets during Jane’s lifetime, he can accomplish this by granting Jane a “usufruct” in the forced portion going to Jack.

A usufruct is the temporary right to use and derive benefits from property. It is similar to the concept of a life estate in common law states. The “usufructory,” or person granted the right to the usufruct has the legal right to use and benefit from the property (e.g., by living in it, farming it, or collecting rent or profits), but they must preserve the property and eventually return it to the bare owner when the usufruct ends.

[Show Figure 3 below]

Figure 3

In this example, Jane would have the right to access and benefit from the property set aside for Jack during her lifetime. For example, if real estate was set aside as part of the forced portion, Jane would have the right to live in the home or rent it out and retain the profits, but would also be responsible for preserving the property for the naked owner, Jack. At Jane’s death, the full ownership of the property would pass to Jack.

Figure 4

Another question raised with forced heirship is whether an equal amount should be set aside for other children who are not considered forced heirs at the time of the decedent’s death. As part of the Wealth.com Louisiana estate planning workflow, you will be asked if you would like to make equal gifts to all of your children at your death, even if not all of them are considered forced heirs under Louisiana law. In the Doe Family, this would mean that Jill would have an equal 25% share of John’s estate set aside for her even though she is 24 and no longer would be considered a forced heir. If John elected to grant a usufruct to Jane, Jane would have a usufruct over all of the property set aside for Jack and Jill.

Forced heirship in Louisiana can add unique complexities to your estate plan, especially when trying to balance legal requirements with your personal wishes. At Wealth.com, we’re here to help you navigate these challenges and assist you in creating an estate plan that complies with Louisiana law—while still reflecting your values and goals. If you have any questions throughout the process, please reach out to our support team and we will connect you with a Louisiana attorney to help answer your questions.

What is a Usufruct?

A usufruct is a temporary right to use and enjoy property belonging to another. In Louisiana, you can grant your spouse a usufruct over the "forced portion" reserved for your children.

How does it work for different assets?

Who are considered my "children"?

For your Will, "children" defines the class of people who receive your residual estate. Louisiana law affords special rights to legal children, so you must accurately identify biological and adopted children.

Who I consider to be my children is a bit complicated. How should I answer this question?

This list is not necessarily about the people who you refer to as your “children” in your daily life. For purposes of your will, who you indicate to be your “child” will determine the entire class of individuals who will receive your assets when you direct your executor to distribute assets to your “children.”

For example, later in this workflow, you may be asked if you would like to distribute what is left of your assets (the “residual estate”) to your children in equal or unequal shares. By including someone as your child on this page, you are including that person among the people who will be receiving a share of your residual estate. Note that outside of the residual estate, you can still make a specific gift (for example, of a fixed amount of cash or a meaningful personal object) to a person that you do not list as a child.

Louisiana law also affords special rights to your legal children under the law, so we also recommend that you speak with an attorney if you have a unique family situation or have any questions about your family structure for purposes of your will.

​Why do you need a child’s date of birth?

Because a descendant may often acquire greater property rights upon attaining a certain age, your will should provide the date of birth to help your executor (or trustee) administer your assets more efficiently.

Specifically, Louisiana law includes a concept called “forced heirship,” which entitles children under the age of 24 to a certain portion of a parent’s estate. By including your child’s date of birth, we will know whether forced heirship might apply to you and your family situation and, if appropriate, address it in your documents.
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What about "Full Legal Names" and "Aliases"?

Use the name found on your government ID. If you use other names (maiden names, nicknames) on assets like bank accounts or property deeds, list them as aliases to ensure a smooth transfer of property.
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What happens if a beneficiary or child predeceases me?

Usually, the share passes to that child’s descendants (your grandchildren). However, in Louisiana, if a deceased child has surviving children, those grandchildren may become forced heirs.
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​Can I disinherit my child?

If a child is under the age of 24 or permanently unable to take care of themselves or may, because of an incurable disease, become incapable of caring for themselves in the future, they would be considered a “forced heir” under Louisiana law. Parents are unable to disinherit forced heirs unless they have “cause” under Louisiana law. If you would like to disinherit a child who might be considered a forced heir, you should consult with a Louisiana attorney to discuss your options. Effectively disinheriting a forced heir likely requires certain custom drafting in your will that is not available on wealth.com.
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I have a child with special needs. What should I be aware of?

A child with special needs might qualify as a “forced heir” under the concept of “forced heirship” under Louisiana law. This would entitle your child to a certain portion of your assets upon your death.

In addition to considering forced heirship, it may be appropriate to have a special form of trust for your child or other beneficiary with special needs known as a “special needs trust.” A special needs trust is designed to protect assets for a special needs beneficiary while preserving the beneficiary’s eligibility for needs-based government benefits like Medicaid and Supplement Security Income.
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​How are heirs at law relevant to my will?

Your heirs at law are the individuals who would inherit your estate if you were to pass away without a will. If any assets from your estate remain undistributed after giving effect to all the provisions of your will, those assets will still be distributed to your heirs at law.

The laws of your state of residence will determine your heirs at law. Each state has a default hierarchy of family members who might be your heirs, based on who is living at the time of your death. For example, if you do not have children yet, a default hierarchy may be that your spouse will be your heir, followed by your parents, followed by your siblings, followed by your nieces and nephews. You should consult an attorney to understand who your heirs at law may be.
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​What is the difference between allowing vs not allowing my primary beneficiary’s descendants to receive the share, if my primary beneficiary passes away before me?

If one of your chosen primary beneficiaries passes away before you, you can choose whether you would like that person’s descendants to receive the share.

If you would like that person’s descendants to receive the share, the share will be re-allocated among those descendants following the default hierarchy (i.e., children, followed by grandchildren).

If you do not want that person’s descendants to inherit the share (or if that person passes away without descendants), then the share will be reallocated pro rata among your other chosen beneficiaries whose shares have not failed. Note that if the beneficiary is set to receive a share after your spouse receives it in trust, you may have limited control over reallocating a deceased beneficiary’s share among beneficiaries other than the deceased beneficiary’s descendants under Louisiana law. If you have any questions about how contingent beneficiaries might work under your will, we encourage you to consult a Louisiana attorney.
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​I named contingent beneficiaries on the “Distributing Your Assets” panel. Why don’t I see them here?

If any of the beneficiaries are not living at the time the trust terminates, Louisiana law dictates who can receive that beneficiary’s share. Under Louisiana trust law, a beneficiary named here as a vested interest in the trust at the time of your death. If they are not then living, their interest must pass to their descendants or their legatees if that share is considered a “forced share” or legitime under Louisiana law, even if you have named an alternate contingent beneficiary. If they do not have any living descendants, then their share can pass to the named contingent beneficiary or to the other contingent beneficiaries selected on that page.
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​Why might ultimate beneficiaries not receive anything?

There are several reasons an “Ultimate Beneficiary” named on this page may not receive a portion of your estate. First, an ultimate beneficiary (otherwise known as a contingent beneficiary) only inherits if another named beneficiary is unable or unwilling to accept the gift. For example, if the primary beneficiary dies before the testator or disclaims the gift. Second, and specific to Louisiana, the concept of vested principal beneficiaries can affect whether a contingent beneficiary actually receives property upon termination of a trust. If your will includes a Marital Trust or a Trust for Descendants your spouse or descendants could be considered vested principal beneficiaries of the trust who have a fixed and absolute right to the trust property. You can name an ultimate beneficiary to take the remaining trust property upon the principal beneficiary’s death, but the ultimate beneficiary would only receive the trust principal if the principal beneficiary died without heirs or a will.

If you have specific questions about the concept of vested interests in trust, we suggest that you consult with a Louisiana attorney.
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​When is the option “To my spouse if living, otherwise to my children” particularly appropriate?

This is the most common option for someone who:

If you plan on leaving assets for your children in trust, this option will achieve consistent outcomes for when assets are distributed to your child regardless of whether your spouse predeceases you.

If you do not have any immediate plans to have a child, consider whether Option 2 (“To my spouse if living, otherwise to custom beneficiaries”) or Option 4 (“To custom beneficiaries”) is better for you.

When is the option “Directly to Children” particularly appropriate?

This is the most common option for someone who:

This option may also be appropriate for someone who is comfortable not passing any assets to a spouse (or partner in certain other qualifying legal relationships), even if the spouse survives. For example, the spouse may be independently wealthy or otherwise provided for, or the spouses may be separating or divorcing in the near future.

When is the option “Directly to Children” particularly appropriate?

This is the most common option for someone who:

This option may also be appropriate for someone who is comfortable not passing any assets to a spouse (or partner in certain other qualifying legal relationships), even if the spouse survives. For example, the spouse may be independently wealthy or otherwise provided for, or the spouses may be separating or divorcing in the near future.

When is the option “To my spouse if living, otherwise custom beneficiaries” particularly appropriate?

This is a common option for someone who is married (or in a legal relationship that is recognized by the state as equivalent to marriage for inheritance purposes) and does not have children and does not plan on having children in the near future. This option might also be a good option for someone who has children, but wants to leave a share of their residuary estate to beneficiaries other than their children.

The types of beneficiaries you may include through this option are individuals, charities and donor-advised funds. You will specify percentages of your residual estate to be distributed to these beneficiaries.

If you are not able to leave your assets to your intended beneficiaries by using this form, you should consult an attorney.

When is the option “To custom beneficiaries” particularly appropriate?

This is the best option for someone who wants to include a primary beneficiary (i.e., someone who inherits from your estate immediately upon your passing) who is not a spouse or child.

The types of beneficiaries you may include through this option are individuals, charities and donor-advised funds. You will specify percentages of your residual estate to be distributed to these beneficiaries.

If you are not able to leave your assets to your intended beneficiaries by using this form, you should consult an attorney.
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​What are the potential pitfalls of each option?

There are some potential pitfalls that you should be aware of.

First, you can leave a gift in trust for a beneficiary only if it is for your spouse (i.e., a “Marital Trust”) or descendant (a “Trust for Descendant”). A trust that is created through your estate plan at death allows you to name someone other than the beneficiary to manage the assets. It also gives you some level of control over who receives the assets at the primary beneficiary’s death (i.e., the beneficiary who receives assets first at your death), but this is limited by Louisiana law. For example, any person who is considered a “principal beneficiary” of the trust (meaning, someone who is entitled to the trust principal), has a vested interest in the trust property and the trust assets cannot be directed away from them or their heirs or legatees except under certain circumstances. If you have any questions about how Louisiana trust law impacts your estate plan, we suggest consulting with a Louisiana attorney.

Second, any option where you choose “custom beneficiaries” will not automatically include any child born to you or adopted by you after the creation of your estate plan. In other words, if you choose to pass your residuary estate either “to my spouse, if living, otherwise custom beneficiaries” or “to custom beneficiaries,” please update your estate plan through this workflow to provide a specific share for any new children.
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Third, if you select “To my spouse if living, otherwise to custom beneficiaries” or “To custom beneficiaries” and elect to include both a Marital Trust for your spouse and Trust for Descendant for a child or more remote descendant, there will be inconsistencies in your document on whether your child receives their share in trust based on if your spouse survives you. Specifically, if your spouse fails to survive you, your child will receive their residuary share in trust under the selections you make in this workflow. However, if your spouse survives you and receives their share in a Marital Trust, at your spouse’s death your child will receive their share outright. Selecting “To my spouse if living, otherwise to my children” will result in a child receiving their share in trust regardless of whether your spouse survives you.

Lastly, we cannot guarantee that your selections will necessarily lead to your intended result as to how your assets will ultimately be distributed. For example, a certain gift or share may lapse, in which case default provisions in the trust or in statutes will indicate how that gift will be reallocated. Review the examples under each option and the will prepared for you through this workflow carefully. Note that the information provided throughout the workflow, including FAQs and diagrams, are informational only and designed to assist you in filling out a self-help form. They do not guarantee results as to how your assets will be distributed.

If you are not able to leave your residual estate to your intended beneficiaries by using this form, you should consult an attorney.
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​What are the potential pitfalls of specifying percentage shares instead of choosing “to my spouse, then my child?

First, by indicating specific percentages, your trust locks into place who the beneficiaries will be once you pass away (i.e., the people who would first receive assets if something were to happen to you and your spouse predeceases you or the people who would receive assets after both you and your spouse pass away if you choose to leave assets to your spouse in trust). For example, if you intended to distribute your residual estate equally among your children plus a charity, your trust does not automatically add any child who is born to or adopted by you after the creation of your trust. If you do not update your estate plan after the arrival of that child, that child may be left out of the distributions of your residual estate.

Second, if a share fails, that share may not be re-distributed in the way you intend. For example, a share will fail if the beneficiary is an individual who passed away before you and left no descendants, or the beneficiary is a charity that no longer qualifies as a charity. Depending on Louisiana law, a lapsed share may be distributed to the deceased beneficiary’s heirs or legatees or could be reallocated pro rata among the non-lapsed shares.

After completing this workflow, you should review your trust carefully to confirm it matches your expectations. You should also review your trust periodically after signing. If you are not able to leave your residual estate to your intended beneficiaries by using this form, you should consult an attorney.
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You should be aware of some key features of the Marital Trust that can be included in your estate plan.

Can my spouse act as the trustee of the Marital Trust?

Your spouse can act as trustee of the Marital Trust and decide to make distributions for your spouse’s health, education, maintenance, and support, unless you prohibit your spouse from serving as trustee. If you are concerned about your spouse serving as trustee, either because your spouse will need help managing the inherited assets or because you would like checks and balances for your spouse’s ability to spend the inheritance, you will be able to prohibit your spouse from serving as trustee when you select your trustees later in this workflow.

Note, however, that your spouse will continue to be able to remove and replace the trustee. This is helpful in the event your trustees are unable to serve or do not get along with your spouse.
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​Can I change my mind and add or remove the Marital Trust at a later date?

If you choose to include the Marital Trust in your estate plan, it will be drafted into your documents, but will not be created until after your death. Thus, you have the opportunity to change your mind. To remove it, simply go through this workflow again to update your documents. That said, this trust will only come into play if your trustees believe there is an advantage to utilizing it, so there is likely no need to complete a new document if your only goal is to remove this trust.

Can I take away my spouse’s Marital Trust if they get remarried?

Not at this time. The Internal Revenue Code provides guidance on the features a trust must have in order to provide tax benefits. Unfortunately, adding this type of restriction can actually limit the benefits your spouse and estate can receive from including this type of trust in the first place. For example, requiring the trust to terminate if your spouse remarries can eliminate the ability for your spouse to receive retirement benefits through a conduit trust provision to allow the stretch of those benefits over your spouse’s life expectancy. For estate tax purposes, this restriction could eliminate the ability to make a qualified QTIP election altogether, and tax could be due before the trust gets funded. Given these risks, we do not currently allow this type of restriction. If adding this restriction is important to you nonetheless, consider reaching out to Support and scheduling a consultation with an attorney to discuss your options.
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​What happens if my spouse is not living at the time of my death?

Simply put, if your spouse is not living at the time of your death, this trust will never be funded, so it will never exist. If your circumstances have changed due to a major life event, such as a death in the family, it is always a good idea to review your estate plan holistically to see if any changes should be made. If you have any questions about whether an update is warranted, consider consulting an attorney.
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​Can my spouse redirect who receives the assets held by the Marital Trust after their death?

No, your spouse will not have the ability to change the distribution of assets from the people you named on the “How Would You Like To Distribute Your Estate?” panel. Unlike in other states where a testator can grant another person a “power of appointment” or power to designate beneficiaries of property, Louisiana law includes the principle that a person cannot delegate to someone else the right to dispose of their property. There are limited exceptions to this rule and you should consult a Louisiana attorney if you are interested in discussing options that might apply to your situation.
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What is a Trust for Descendant?

This is a "sub-trust" written into your Will. It allows a trustee to manage assets for a child or grandchild until they reach a certain age or for their lifetime.

Can my spouse or child control the trust?

Who are my descendants?

Your descendants are your children, grandchildren, or any of their offspring. It does not include any of their spouses, your spouse, your siblings, your parents, or other relatives.
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​Who are considered my descendants for the purposes of creating this type of trust?

Your descendants are your children, grandchildren, or any of their offspring. Descendants do not include any of their spouses, your spouse, your siblings, your parents, or other relatives.
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​Who is included in my “family?”

Your family includes your descendants (e.g., your children, grandchildren, or any of their offspring). If you no longer have descendants of your own, your assets would next be distributed to your siblings, followed by your nieces and nephews, and then their descendants.

​Will my beneficiary always receive assets in trust?

Depending on how you select to distribute your estate, whether your child will receive assets for their benefit in trust could depend on whether or not your spouse survives you. If you elect to include a Trust for Descendant in your Last Will and Testament, assets directed to your child will be distributed to your child subject to the terms of the Trust for Descendant you select in the workflow.

For example, if you select “To my spouse if living, otherwise to my children” (Option 1 on the “How would you like to distribute your estate?” panel) or “To my children if living, otherwise to their descendants” (Option 3 on that panel), any share of your residuary estate will be distributed to your child in trust.

However, if you select either of the options to include custom beneficiaries (“To my spouse if living, otherwise to custom beneficiaries”), your child will receive shares of residuary estate in trust only if your spouse predeceases.

If you cannot achieve your desired result, please contact support so we can connect you with a Louisiana attorney.
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​Why would I want to use this trust for all of my descendants if I only have concerns about one of them?

While you may only have one child that is causing you concern right now, our workflow requires that all descendants receive their share in the same manner. This allows for consistency in distribution of a beneficiary’s share under the structure of our Wills and can avoid the appearance of an unfair division of assets or oversight, and reduce resentment amongst your beneficiaries. Your trustees will still be able to work with each child to decide how–and even if–keeping the trust intact serves their interests. If you are not able to achieve your goals within the wealth.com workflow, we suggest that you connect with a Louisiana attorney.

Why can’t I create a Trust for Descendant for someone other than a descendant, like my niece or nephew?

We understand the desire to create a trust for someone other than your descendants. We allow for customization of certain trust terms for lineal descendants, but not for other beneficiaries you name who are not your descendants. That said, if you leave assets to a beneficiary who is under 21 years of age, regardless of their relationship to you, your trustee will be able to distribute the gift to a custodial account under the Uniform Transfers to Minors Act in your state.
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​Creating a trust seems complicated. Can’t I just rely on an account for my child, such as an UTMA account?

State law provides default ways for someone to take custody of a minor’s assets (commonly referred to as the Uniform Transfers to Minors Act, or similar law). However, those default ways may not be as robust as the Trust for Descendant in allowing the custodian to fully manage those assets. Moreover, the custodial accounts may terminate automatically when the minor reaches the age of majority (usually, 18 or 21) whereas most people would prefer that the beneficiary be old enough to have acquired a formal education (e.g., 25).
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​What happens when the trust ends?

When the Trust ends, the trustee will distribute the remaining assets in accordance with the terms of the trust agreement.

If the Trust ended because the primary beneficiary attained the milestone birthday you chose, any assets remaining in the trust will be transferred to the primary beneficiary. At that point, the assets can be gifted away, sold, or used without the oversight of a trustee, will no longer be protected from creditors (or upon divorce), and will enter the taxable estate of the beneficiary.

If the Trust ended because the primary beneficiary passed away, any property in the trust representing the “legitime” or forced portion of your estate, that amount could be distributed to the primary beneficiary’s legatees. Otherwise, the trust assets will be distributed to the primary beneficiary’s own descendants, otherwise your other descendants, following a default hierarchy that prioritizes closer descendants. These distributions will be made directly to these individuals and not held in further trust.

What happens if my descendant needs a distribution from the Trust before the Trust’s end date?

The trustee will have authority to make interim distributions to your beneficiaries to assist with that beneficiary’s health, education, maintenance, or support, or for any reason if the distribution is made by an independent trustee. These distributions will be made at the trustee’s discretion.

If you choose a Trust for Descendant that terminates upon reaching a milestone birthday, you will also have the opportunity to give the primary beneficiary a one-time withdrawal right over a portion of the trust.
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​Can I set up a dynasty trust for my child and more remote descendants?

Our Louisiana Will is not set up to give the user the ability to keep assets in trust longer than the lifetime of the child. This is an intentional choice given the inflexibility of Louisiana trust law. If you are interested in exploring trust structures that allow you to keep assets in trust for a long period of time, we suggest you consult with a Louisiana attorney.

Why should the Trust for Descendant end based on the age of the beneficiary?

Age of beneficiary is the most commonly used proxy for maturity and attaining some financial know-how. For this reason, the most commonly selected ages for terminating a Trust for Descendant are 25, 30 and 35.
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​Will my descendant have access to the trust assets before attaining the age of termination?

The trustee will have authority to make interim distributions to your beneficiaries to assist with that beneficiary’s health, education, maintenance, or support, or for any reason if the distribution is made by an independent trustee. These distributions will be at the trustee’s discretion.

You also have the opportunity on this panel to give the primary beneficiary a one-time withdrawal right over a portion of the trust.

Does the trust continue in any way once my descendant reaches the age of termination?

The trust will not continue. When your beneficiary reaches the age of termination, the trust will end and the trustee will distribute the remaining assets to the primary beneficiary. At that point, the assets can be gifted away, sold, or used without the oversight of a trustee, will no longer be protected from creditors (or upon divorce), and will enter the taxable estate of the beneficiary.
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Can I put restrictions on distributions if certain conditions are not met, such as overcoming addiction?

While it might seem tempting to tie your trustee’s hands for issues your children are struggling with today, the truth is, the picture could be quite different by the time those children reach adulthood. Accordingly, instead of incorporating specific restrictions, our documents give the trustee discretion to determine what is in the best interest of the beneficiary and the authority to make distributions accordingly. If you desire specific restrictions in your estate plan that you do not see addressed in this workflow, consider consulting with a qualified attorney on the pros and cons of doing so.

Executor (Louisiana Succession Representative)

The executor secures assets, pays debts/taxes, and handles the court process. In Louisiana, they navigate the succession.

Trustee & Trustee Appointer

Guardian (Tutor/Tutrix)

In Louisiana, a guardian is called a Tutor. This person is responsible for your minor children if no parent is able to care for them.
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​I have heard of appointments of a tutor or tutrix in Louisiana, is that the same as a guardian?

Yes, a guardian is referred to as a tutor under Louisiana law. The terms can be used interchangeably and we use both terms in our Louisiana documents.

Does Louisiana have an estate tax?

Louisiana does not currently have a state estate tax. However, you must still account for the Federal Estate Tax (affecting estates over $15 million in 2026) and taxes in other states where you might own property.
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What is included in my "Net Worth"?

All assets you own: bank accounts, real estate, household goods, and the death benefit of life insurance policies.
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​Why does my net worth matter?

The federal government currently imposes a tax on all taxable estates that exceed a specific total value. Similarly, many states have their own death tax that is in addition to the federal tax.

The federal estate tax is imposed at roughly 40% on assets in your taxable estate that exceed the federal exclusion amount, which is $15 million in 2026 for an individual (and adjusted for inflation annually). Also, if you have made taxable gifts (i.e., large gifts exceeding the annual exclusion amount, which is currently $19,000), you may already have utilized some, or all, of the exemption amount that is available as a credit against the federal estate tax.

While Louisiana does not currently have a state estate tax, you should also consider whether any state where you own significant property has an estate tax. Many states have exemption amounts that are significantly lower than the federal exemption amount. Some states may have exemption amounts as low as $1 million.

This tax can be substantial for individuals with a high net worth. There are estate planning and estate administration techniques using sub-trusts created through your estate plan that can be used to minimize the taxes your estate might owe and get more into the pockets of your estate’s beneficiaries. In this part of the workflow, you will determine if one of these sub-trusts is appropriate for your situation.
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​Should I be worried about estate taxes?

You should find out if you are subject to the federal estate tax and to any state estate tax.

The federal estate tax is imposed at 40% on assets in your taxable estate that exceed the federal exclusion amount, which is $15 million in 2026 (and adjusted for inflation annually).

Also, if you have made taxable gifts (i.e., large gifts exceeding the annual exclusion amount, which is currently $19,000), you may already have utilized some, or all, of the exemption amount that is available as a credit against the federal estate tax.

You should also consider whether any state where you own significant property has a state estate tax. Many states have exemption amounts that are significantly lower than the federal exemption amount. Some states may have exemption amounts as low as $1 million.

If you believe you may have a taxable estate, either at the federal or state level, you should consider consulting with an estate planning attorney regarding the implications of these taxes to your particular situation.

How do specific gifts work?

Specific gifts (e.g., a specific piece of jewelry or $5,000 to a friend) are distributed before the rest of the estate (the residual estate). If you no longer own the item at death, the gift lapses—there is no "make-up" cash gift.
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Can I leave money to my pets?

Under the law, pets are property and cannot own assets. You should name a caretaker and leave a one-time cash gift to that person to help with the pet's expenses. Louisiana does not favor "Pet Trusts" due to their administrative costs.
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​What happens to pets when someone passes away?

Usually, the executor will figure out if anyone among friends and family will take the pets. If someone cannot be found, then it is likely the pet will be surrendered to an animal shelter or other organization. Because pets are usually considered “property” under the law, the pets themselves cannot receive assets. If you would like to plan for your pets in case something happens to you, you will have the opportunity in this workflow to select individuals who might take your pets and to leave a certain sum to that individual.
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​Is it a good idea to create a pet trust?

A pet trust is a type of irrevocable trust created for the purpose of taking care of pets. You would choose a trustee who ideally would be different from the person taking care of your pets (since your pets cannot provide for checks and balances on the use of trust assets). As with all irrevocable trusts, the costs of administering the trust (such as setting up bank accounts or filing income taxes) can outweigh the benefits of the trust. Unless you want to set aside a significant sum for the wellbeing of your pets, a pet trust may not make sense.

The law also disfavors these kinds of trusts (for example, you may not be able to leave assets for the descendants of your pets). For these reasons, we do not recommend creating a pet trust. If you are interested in creating a pet trust, you should consult with an attorney.

Louisiana is the only state in the United States that has the concept of forced heirship in its estate and succession laws. Forced heirship requires that certain heirs receive a portion of a deceased person's estate, regardless of the decedent’s wishes. The concept stems from Louisiana's civil law system, which is influenced by French and Spanish legal traditions. It exists to protect a decedent’s children, particularly minors and sometimes adult children who are disabled, ensuring they receive a portion of their parent's estate.

Forced heirship requires that certain qualifying family members (generally children under the age of 24 at the time of a decedent’s death and children with qualifying special needs) receive a portion of their deceased parent’s estate, regardless of what the decedent has stated in a will or other estate planning documents. The basic rule is that the forced portion of an estate depends on the number of forced heirs and the total value of the estate. If there is one forced heir, they are entitled to one-quarter of the estate; if there are two or more forced heirs, they are entitled to one-half of the estate.
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The forced portion that is set aside for forced heirs is referred to as the “forced portion” or “legitime.”