Louisiana Succession & Probate
What does probate mean and what does succession mean?
Instead of "probate," Louisiana calls the process of settling a deceased person's estate a "succession." It's handled in the district court of the parish where the decedent lived (or Civil District Court for the Parish of Orleans in New Orleans), and many of the underlying legal concepts — forced heirship, usufruct, community property — exist only in Louisiana.
What is the difference between a testate and an intestate succession?
A testate succession occurs when the decedent left a valid will (called a "testament" under Louisiana law). An intestate succession occurs when there is no valid will, in which case Louisiana's Civil Code determines who inherits and in what order — starting with descendants, then moving to other classes of relatives if there are none.
Do I need to go to court to settle a small estate?
Not always. Louisiana's Small Succession Affidavit procedure allows heirs to transfer certain assets without a formal court proceeding if the estate qualifies. As of August 1, 2026, the gross value threshold for a Louisiana-domiciled decedent was raised from $125,000 to $200,000 under Act 293 of the 2026 Legislature (a lower $125,000 threshold still applies to certain ancillary successions of people who died domiciled outside Louisiana). The affidavit generally cannot be used until a required waiting period after death has passed, and eligibility depends on the type of assets involved — real estate can complicate things. Because thresholds and requirements change, it's worth confirming current eligibility with an attorney.
What is a "succession representative," and do I need one?
A succession representative (Louisiana's equivalent of an executor or administrator) is the person authorized by the court to collect assets, pay debts, and distribute the estate. Not every succession requires a representative. Sometimes smaller, uncomplicated estates can proceed through a "succession without administration," sometimes called a simple putting in possession, which is faster and less expensive than a formal administration.
Is Louisiana succession a hassle, and is it expensive?
It depends on the estate's size, whether there's a will, and whether the heirs agree, and the types of property that is being transferred in the estate. That said, many estates qualify for simpler options: the Small Succession Affidavit now covers estates up to $200,000, and uncontested estates can often proceed without a formal administration. Attorney fees for straightforward successions often run in the low thousands of dollars, while complex or contested estates can cost significantly more. An early consultation is usually the best way to know which path — and what cost range — applies to a specific estate.
How does community property affect a succession?
Louisiana is a community property state. Assets acquired during a marriage generally belong equally to both spouses. When one spouse dies, only the decedent's one-half interest in the community property becomes part of the succession — the surviving spouse already owns the other half outright. Property owned before the marriage, or received individually by gift or inheritance during the marriage, is typically separate property and is treated differently.
What is usufruct, and how does it affect a surviving spouse?
Usufruct is a Louisiana civil law concept that gives someone the right to use property and receive its income or benefit, without owning it outright. It's very common in Louisiana succession planning: a surviving spouse is frequently granted a usufruct (the right to use and enjoy property) over the decedent's share of community property, while the children hold the "naked ownership" and receive full ownership later. This structure lets a survivng spouse remain in the family home or continue using estate assets during their lifetime.
What is forced heirship, and who qualifies as a forced heir?
Louisiana is the only U.S. state with forced heirship, which protects the children when their parents die. Children are legally guaranteed a minimum share of a parent's estate — called the "forced portion" or "légitime" — that cannot be taken away, even by a will. Under Louisiana law, this protection generally applies to children who are 23 or younger at the time of the parent's death, and to descendants of any age who are permanently incapable of caring for themselves or administering their own estate due to mental incapacity or physical infirmity.
How long does a Louisiana succession typically take?
It depends heavily on the size and complexity of the estate, whether there's a will, whether all heirs agree, and whether real estate or business interests are involved. A straightforward, uncontested succession without administration can sometimes be completed in a couple of months; a contested or complex estate with an administration can take considerably longer.
What happens if my loved one died with unresolved IRS issues?
The succession representative typically has a duty to address outstanding federal tax matters as part of settling the estate, which can include filing final income tax returns, responding to IRS notices, or resolving back taxes or liens before property can be fully distributed to heirs. This is an area where coordinating estate and tax counsel closely matters.
Louisiana Wills, Trusts & Estate Planning
What types of wills does Louisiana recognize?
Louisiana primarily recognizes two forms: a notarial testament (a formally signed and witnessed document typically prepared with an attorney and executed before a notary and two witnesses, following specific statutory formalities) and an olographic testament, which must be entirely handwritten, dated, and signed by the testator.
Can I leave my spouse a usufruct instead of full ownership in my will?
Yes, and it's one of the most common Louisiana estate planning techniques. A will can grant the surviving spouse a usufruct over property that ultimately passes to the children (including forced heirs), letting the spouse use and benefit from the property for life while the children hold naked ownership and receive full ownership later.
Does Louisiana recognize living trusts, and are they useful here?
Louisiana has its own trust code, and trusts are a recognized and increasingly used planning tool. A properly structured trust can help avoid succession for certain assets, provide management for a spouse or minor children, and address specific tax or asset-protection goals.
What happens if I die without a will in Louisiana?
Your estate passes according to Louisiana's intestacy laws rather than your personal wishes. Your property generally passes to your children (not automatically to your surviving spouse, who keeps a usufruct interest in many cases and retains their own half of community property), over your half of the community property. Without a will, you also lose the ability to name a succession representative, designate a tutor for minor children, or structure a usufruct/naked ownership arrangement.
Can I disinherit an adult child who is not a forced heir?
If a child is over the forced heirship age (23) and not permanently incapacitated, Louisiana law gives you much more freedom to direct your estate as you wish, including leaving that child a reduced share or nothing at all, without needing a statutory cause. Forced heirship protections apply only to qualifying forced heirs.
What is a tutorship, and why does it matter for estate planning if I have minor children?
Tutorship is Louisiana's version of guardianship for minors. If both parents pass away while a child is still a minor, the court will appoint a tutor to manage the child's person and property unless the parents have named one in advance. A will is typically the vehicle used to nominate a tutor, making it an important step for parents of minor children even when the estate itself is modest.
Do I need a power of attorney and a healthcare directive in addition to a will?
Yes — a will only controls what happens after death. A Louisiana power of attorney (called a "procuration" or often still referred to by its common-law name) lets someone manage your financial and medical affairs if you become incapacitated during your lifetime. These documents work alongside a will as part of a complete estate plan.
How often should I update my Louisiana estate plan?
It's worth reviewing after any major life event — marriage, divorce, birth of a child, death of a beneficiary or executor, a significant change in assets, or a move into or out of Louisiana. Because Louisiana's forced heirship rules, usufruct planning, and succession procedures are unique to this state, an out-of-state will or estate plan should always be reviewed by Louisiana counsel after a move here.
Does Louisiana have a state estate or inheritance tax?
No — Louisiana does not currently impose a state estate or inheritance tax. However, federal estate tax can still apply to larger estates, and income tax issues (both the decedent's final returns and any tax basis considerations for heirs) are frequently part of estate planning and succession work.
What is a living will?
A living will isn't a will in the estate-planning sense — it doesn't distribute property. It's a legal document, that states your wishes about life-sustaining medical treatment if you're ever diagnosed with a terminal and irreversible condition and can't communicate. Two physicians must certify the qualifying condition before it takes effect. It's typically paired with a healthcare power of attorney and financial power of attorney as part of a complete estate plan.
IRS Tax Solution
I filed my tax returns but didn’t have the money to pay what was owed. How do I reach a settlement to clear my back taxes?
Depending on the additional facts and circumstances surrounding your case, you may have an opportunity to file an Offer in Compromise to settle all of your past debts with the Internal Revenue Service. If an Offer is not the solution, then we will evaluate whether you can request an abatement of any penalties assessed against you in order to reduce the amount you owe. In addition, we will assist you in entering an installment agreement with the Internal Revenue Service in order to prevent any levies from being assessed against your bank accounts or wages. If you do not have the funds to meet your allowable monthly needs, we can also request that your case be deemed “Currently Not Collectible” in order to prevent collection activities against you by the Internal Revenue Service.
I am behind on my payroll taxes. Is this a serious problem?
This is a very serious problem. Besides the company owing the past due tax, all “responsible persons” are personally liable for the taxes withheld from your employees’ wages. “Responsible persons” can include officers, partners, corporate directors, shareholders, and even employees of a business.
What is an Offer in Compromise?
An offer in compromise allows you to settle your tax debt for less than the full amount you owe. It may be a legitimate option if you can’t pay your full tax liability or if doing so creates a financial hardship. Once the Internal Revenue Service receives your offer, they can accept it, counter your offer with a different amount to settle your tax debt, or they can reject the offer entirely. If the offer is rejected, you have the right to request an appeal and have a new Internal Revenue Service Officer review your offer.
Even though I am making installment payments, can I make an Offer in Compromise?
Yes. You may make an Offer in Compromise even if you have an installment agreement in place.
If the Internal Revenue Service accepts your Offer, you must pay the Internal Revenue Service the amount of your Offer under the terms you have agreed to. Once an Offer is approved, you must remain current with filing and paying your taxes for the next five years, or the Offer is revoked and the past tax debt will again be due. Typically, Offers are addressed by the Internal Revenue Service within four to twelve months of submission.
Will I have to see or speak to the Internal Revenue Service if you take my case?
No. Once you hire Koch St. Martin LLC, we will be your voice before the Internal Revenue Service, facilitating negotiations in your best interest.
Can I file bankruptcy and discharge my taxes without entering into an Offer in Compromise?
Bankruptcy can discharge your taxes if you qualify. Before you file for bankruptcy, please seek the advice of competent tax counsel to verify that your taxes will be discharged.
I have not filed returns for a number of years. Is it too late to reach a settlement and make a fresh start?
You must file your past due returns in order to receive many of the remedies that are available to you.
Is an Offer in Compromise best for me?
All cases that we accept must be evaluated for their specific facts and circumstances before recommending the best solution to address your tax problem.
Offers may be in lump sum settlements or may be made using installments. Typically, if your offer is a lump sum settlement, you must pay 20% of the offered settlement with your Offer. The remaining amount is not paid until the Offer is accepted.
If you submit an Offer using installments, you must make the installments during the pendency of the Offer. If you fail to timely file or pay your taxes within the five-year period after your Offer is accepted, your Offer may be revoked and the past taxes due again.
I am located outside Louisiana. Can you still help me?
Yes. Koch St. Martin LLC can provide assistance to you wherever you live.
Can I go to jail or prison for not filing my taxes?
Yes. Failure to file tax returns may cause the Internal Revenue Service to refer the case to its Criminal Investigation Division. It’s always important to file your tax returns truthfully and accurately. It is the goal of Koch St. Martin LLC to get you back on track and that begins with the filing of past tax returns.
I missed the April 15th file date. What now?
File and pay any taxes due in order to reduce your penalty exposure with the Internal Revenue Service. If penalties are assessed and you have a valid reason for your late filing and payment of taxes, we may be able to abate all or some of the penalty.
What’s the difference between a tax lien and a tax levy?
A tax lien is a claim used as a security for the tax debt, while an Internal Revenue Service levy actually takes the property to satisfy the tax debt.
What if I have other questions?
We are always available to answer any questions you may have. Open lines of communication are a necessity. Throughout the process, feel free to contact us with your questions at (225) 612-9700.
Have More Questions?
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