Forced Heirship in Louisiana- What Every Family Should Know When Planning an Estate

Author: David F. Gremillion, J.D., LL.M. (Taxation)

In Louisiana, discussing family structure- are there children; are they minors; are there any disabilities or other circumstances that may affect inheritance- are particularly important because Louisiana has a unique rule known as forced heirship.

Forced heirship can affect what you are able to leave to your spouse, children, grandchildren, or other beneficiaries even if your wishes are clearly stated in your will.

What is forced heirship?

Forced heirship is a legal principle that requires certain children, know as forced heirs, to receive a portion of a parent’s estate.

The portion of the estate reserved for a forced heir is called legitime. Louisiana law generally limits the portion of an estate that can be freely given away when forced heirs are present. If there is one forced heir, three-fourths of the estate may generally be disposed of freely.  If there are two or more forced heirs, one-half of the estate is generally reserved for them. La. C.C. art. 1495.

This does not mean that every child automatically has a right to inherit from a parent. Louisiana’s current forced heirship rules are much narrower than they once were.

Who is a forced heir in Louisiana?

Under Louisiana Civil Code article 1493, there are two primary categories of forced heirs.

1.       Children who are 23 or younger: descendants of the first degree who are 23 years or younger at the time of the parent’s death.

2.       Children of any age who are permanently incapable: descendants of the first degree of any age who may have a mental or physical incapacity, making them permanently incapable of taking care of themselves.  Louisiana law also addresses certain inherited, incurable conditions that may render the descendant incapable in the future, provided the statutory requirements are met.

What does forced heirship mean for your estate plan?

If you have a forced heir, your estate plan needs to account for that person’s legitime. Louisiana law provides that a forced heir generally cannot be deprived of the portion reserved by law unless there is a legally recognized basis for disinheriting that heir.

That does not mean you cannot have control over how your estate is distributed. It means the estate plan needs to be designed with Louisiana’s forced heirship rules in mind.

Depending on your individual circumstances, that may involve considering a will, trust, usufruct, beneficiary designations, or other estate planning tools.

How can a Louisiana estate planning attorney help?

One of the most important things for families to understand is that Louisiana is unique in the United States when it comes to forced heirship.  Louisiana’s legal system is heavily influenced by its civil law heritage, which is different from the common law system used in most other states.  Forced heirship is one of the most recognizable examples of those differences. 

This can become particularly important when someone moves to Louisiana, moves away from Louisiana, owns property in multiple states, or has an estate plan prepared in another state.

If you have children under 24, a child with a qualifying disability or incapacity, a blended family, significant assets, or property in multiple states, forced heirship should be part of your estate planning conversation.  And because Louisiana’s forced heirship rules are different from the laws in other states, a plan prepared elsewhere might not meet the requirements and should be reviewed by a Louisiana attorney.

If you are creating or updating an estate plan in Louisiana, be sure to discuss forced heirship and plan accordingly.  This will help prevent surprises and potential disputes for your family later.

If you would like to discuss a Louisiana will, succession planning, or a broader estate plan, contact Jeffords Anthony PLLC to schedule a consultation.