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LouisianaSB 1272026 Regular SessionSenate

SUCCESSIONS: Provides for donations that a curator may make on behalf of an interdict and limitations on forced portion to forced heirs with disabilities. (8/1/26)

Sponsored By: Gregory A. Miller (Republican)

Signed by Governor

Civil Law and ProcedureJudiciary A

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Bill Overview

Analyzed Economic Effects

5 provisions identified: 1 benefits, 2 costs, 2 mixed.

Wealthy disabled heirs' protected share becomes $1

Beginning August 1, 2026, Louisiana sets certain adult disabled heirs' legally protected inheritance share at $1. Their net worth must exceed $50 million, including wealth held as a trust beneficiary. At the ancestor's death, the heir must be permanently unable to care for themself or manage their estate. The cause must be mental incapacity, physical infirmity, an inherited incurable disease, or another documented medical condition. This limits the protected minimum share, not the total amount an heir can inherit.

Charitable gifts gain permission and estate caps

Beginning August 1, 2026, Louisiana permits court-approved lifetime charitable gifts for people under court-appointed care worth at least $100 million. Annual gifts cannot exceed 10% of net worth above $100 million, including wealth held through trusts; below that threshold, these gifts are prohibited. Eligible recipients include split-interest trusts, donor-advised funds, charitable trusts, and private foundations, including family-controlled charities. The curator and undercurator must request approval, and gifts cannot threaten future needs or support; keeping at least $100 million creates a presumption against material financial harm. Family ties alone do not create a fiduciary breach or conflict for qualifying gifts; charitable gifts taking effect at death, including charitable remainder trusts, are capped together at 75% of the gross estate reported for federal estate-tax purposes.

Wealthy people gain capped family gift options

Beginning August 1, 2026, Louisiana allows court-approved family gifts for people under court-appointed care, called interdicts. Their net worth, including interests held through trusts, must be at least $100 million. The curator and undercurator must request approval, and gifts must come from surplus funds. Eligible recipients include descendants, siblings, siblings' descendants, stepsiblings, stepsiblings' descendants, step-descendants, and trusts for them, including grantor trusts. Gifts can use federal annual gift-tax exclusions and lifetime estate- and generation-skipping tax exemptions. Gifts generally must be equal within the same family class and generation, including the specified rules for nieces and nephews. Additional gifts have a lifetime cap of five times the current federal estate-tax lifetime exemption; specified step-relatives and their trusts are excluded. If federal gift tax is repealed, cumulative transfers under these rules are capped at 600% of the highest pre-repeal lifetime gift-tax exemption. Annual exclusion gifts can continue after the maximum gifts are made. Courts must protect the person's future needs and support; financial records may be sealed.

Wealthy people face narrower inheritance choices

Beginning August 1, 2026, Louisiana limits noncharitable gifts at death for people under court-appointed care worth at least $100 million, including trust interests. These gifts can go only to direct descendants, siblings, siblings' descendants, or trusts for those groups—not stepsiblings or their descendants. Gifts generally must be equal within the same family class and generation. A later-born eligible recipient can receive a catch-up gift to match earlier lifetime gifts to relatives of the same degree. These rules include self-created trusts benefiting the person, but do not replace lawful wills or trusts effective before court-appointed care or govern inheritance without a will.

Managers can reject gifts for wealthy people

Beginning August 1, 2026, a Louisiana curator can reject a gift, inheritance, or bequest without court approval. A curator is the court-appointed manager for a person under court-appointed care. The person's net worth must be at least $100 million, including wealth held as a trust beneficiary. The law also authorizes curators to accept gifts and make charitable gifts with court approval and compliance with its donation rules. Family ties alone do not make qualifying court-approved gifts a breach of duty or a conflict of interest.

Sponsors & Cosponsors

Sponsor

  • Gregory A. Miller

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 134 • No: 0

House vote • 4/23/2026

Read third time by title, roll called on final passage, yeas 98, nays 0. Finally passed, ordered to the Senate.

Yes: 98 • No: 0

Senate vote • 3/24/2026

Senate floor amendments read and adopted. Read by title and passed by a vote of 36 yeas and 0 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled.

Yes: 36 • No: 0

Actions Timeline

  1. Signed by the Governor. Becomes Act No. 11.

    4/30/2026Senate

  2. Effective date 8/1/2026.

    4/30/2026Senate

  3. Enrolled. Signed by the President of the Senate.

    4/29/2026Senate

  4. Signed by the Speaker of the House.

    4/29/2026House

  5. Sent to the Governor by the Secretary of the Senate.

    4/29/2026Senate

  6. Received from the House with amendments.

    4/27/2026Senate

  7. Read third time by title, roll called on final passage, yeas 98, nays 0. Finally passed, ordered to the Senate.

    4/23/2026House

  8. Scheduled for floor debate on 04/23/2026.

    4/22/2026House

  9. Read by title, amended, passed to 3rd reading.

    4/15/2026House

  10. Reported with Legislative Bureau amendments.

    4/14/2026House

  11. Reported with amendments (6-0-1). Referred to the Legislative Bureau.

    4/13/2026House

  12. Read by title, under the rules, referred to the Committee on Civil Law and Procedure.

    3/26/2026House

  13. Received in the House from the Senate, read by title, lies over under the rules.

    3/25/2026House

  14. Senate floor amendments read and adopted. Read by title and passed by a vote of 36 yeas and 0 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled.

    3/24/2026Senate

  15. Read by title. Ordered engrossed and passed to third reading and final passage.

    3/18/2026Senate

  16. Reported favorably.

    3/17/2026Senate

  17. Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Judiciary A.

    3/9/2026Senate

  18. Prefiled and under the rules provisionally referred to the Committee on Judiciary A.

    2/24/2026Senate

Bill Text

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