WHAT TEXAS LAWYERS NEED TO KNOW ABOUT LOUISIANA LAW W. DERYL MEDLIN McMichael, Medlin, D’Anna, Wedgeworth & Lafargue, L.L.C. 400 Texas Street, Suite 1150 Shreveport, Louisiana 71101 State Bar of Texas 36th ANNUAL ESTATE PLANNING AND PROBATE COURSE June 27-29, 2012 San Antonio CHAPTER 9 What Texas Lawyers Need to Know about Louisiana Law Chapter 9 TABLE OF CONTENTS I. INTRODUCTORY REMARKS.. 1 II. “ONE LINERS” OF SIGNIFICANCE. 1 III. IMPORTANT LOUISIANA CONCEPTS. 2 A. Forced Heirship. 2 B. Usufruct and Naked Ownership.. 2 C. Prescription. 2 D. Authentic Act.. 2 E. Prohibited Substitution. 2 F. Seizin. 3 IV. LOUISIANA SOURCES OF LAW. 3 A. Legislation. 3 B. Custom. 3 C. Jurisprudence. 3 D. Absence of Legislation or Custon. 3 V. FORCED HEIRSHIP. 3 A. The Historic Concept.. 3 B. The Forced Heirs. 4 1. Children under the Age of 24. 4 2. Incapacitated Children of Any Age. 4 3. Competent Grandchildren (of a Decedent).. 4 4. Incapacitated Grandchildren (of a Decedent).. 4 5. Certain Other Children (or Grandchildren of a Predeceased Child) of a Decedent. 4 C. Calculation of the Amount Subject to the Forced Portion.. 4 VI. TESTAMENTS RECOGNIZED IN LOUISIANA. 5 A. Notarial Testament.. 5 B. Olographic Testament. 5 C. Military Testament.. 5 D. Foreign Testament. 5 VII. PROCURATION AND MANDATE. 5 A. Procuration.. 6 B. Mandate. 6 C. Express Authority Required. 6 VIII. LIVING WILL DECLARATION.. 6 IX. INHERITANCE BY INTESTACY. 6 A. Inheritance of Separate Property. 6 1. Descendants. 6 2. Parents and Siblings. 7 3. Siblings/No Living Parents.. 7 4. Parents/No Living Siblings.. 7 5. No Siblings/No Parents.. 7 6. No Siblings/No Parents/No Surviving Spouse. 7 7. No Siblings, Parents, Surviving Spouse or Other Ascendants. 7 8. No Living Next of Kin; Escheat. 7 B. Inheritance of Community Property. 7 i What Texas Lawyers Need to Know about Louisiana Law Chapter 9 1. Reversal of Surviving Spouse with Siblings and Parents.. 7 2. If Descendants, Usufruct of Surviving Spouse.. 7 X. FORMS OF SUCCESSION PROCEEDINGS. 7 A. Unadministered Successions. 7 B. Administered Successions. 7 C. Independent Administration of Successions. 8 D. Ancillary Successions. 8 XI. UNDUE INFLUENCE, FRAUD AND DURESS. 8 A. Legislative Background to the Rules Pertaining to Undue Influence. 8 B. The Substantive Law of Undue Influence, Fraud and Duress. 9 XII. TRUSTS. 9 A. Trustees in Louisiana.. 9 B. Types of Trusts Recognized in the Trust Code. 10 C. Exceptions to the Spendthrift Provision. 10 D. Maximum Term of a Trust.. 10 E. Immovable Property in Trust.. 10 XIII. LIMITED LIABILITY COMPANIES AND LIMITED PARTNERSHIPS.. 10 A. Forming a Louisiana Limited Liability Company. ..