Louisiana Executor & Trustee Checklist
You've been named executor or trustee in Louisiana — and probably handed no instructions. This is the ordered list of what to do, in the sequence Louisiana expects it, with the deadlines and terminology that are specific to this state. Work down it, check things off, and nothing important slips.
- Who administers the estate
- Succession representative (executor/testamentary executor if named; administrator if intestate). The process is called 'succession,' not probate.
- Court
- District Court of the parish of domicile (Orleans Parish: Civil District Court)
- Appointment document
- Letters testamentary or letters of administration (or letters of independent administration/executorship)
- Creditor claim window
- No general publication or short claim-bar window — this common-law feature does not exist in Louisiana
- Inventory deadline
- A sworn 'detailed descriptive list' of all succession property with date-of-death values in lieu of inventory
- Trustee notice deadline
- No 60-day rule
- State death tax
- No inheritance tax
If you're the Executor / Personal Representative
The probate track — administering the estate through the District Court of the parish of domicile (Orleans Parish: Civil District Court).
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This is the document that proves you have authority to act as Succession representative (executor/testamentary executor if named; administrator if intestate). The process is called 'succession,' not probate..
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Creditors present written claims to the succession representative (La. C.C.P. art. 3241). Claims remain subject to ordinary liberative prescription (e.g., 3 years for open accounts, 10 years for personal actions) — no probate-specific bar date.
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A sworn 'detailed descriptive list' of all succession property with date-of-death values in lieu of inventory (La. C.C.P. art. 3136) — the common practice; a public/notarial inventory is the alternative. No fixed statutory deadline.
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No statutory deadline to notify heirs/legatees. Probate of a testament is generally ex parte; notarial (self-proving) testaments are executed without a probate hearing.
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Get an EIN for the estate from the IRS (free at irs.gov, ~10 minutes) — the estate is its own taxpayer and you'll need it before a bank will open an account.
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Open a dedicated estate bank account — every dollar in or out flows through it; commingling estate money with your own is the fastest way to get into trouble.
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Keep receipts and records of every transaction and decision — not just what you did, but why; your final accounting is built from this and it's your protection if a choice is ever questioned.
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Pay valid claims and taxes before distributing anything, in the statutory order — paying family first can leave you personally liable. No inheritance tax (repealed) and no estate transfer tax for deaths after Dec 31, 2004.
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Collect a signed receipt or release from every beneficiary when you distribute.
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By judgment of possession. Heirs of a solvent estate are commonly 'sent into possession' without administration via a petition for possession — the court renders a judgment of possession immediately (art. 3061); simple successions can close in weeks.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
If you're the Trustee
The trust track — administering a trust outside of probate.
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Locate and read the entire trust document, including any amendments and restatements — your powers, limits, and timelines live there.
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No 60-day rule — Louisiana did not adopt the UTC. Under La. R.S. 9:2088 the trustee accounts to each beneficiary at least annually; R.S. 9:2089 requires furnishing trust information on request.
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Creditors present written claims to the succession representative (La. C.C.P. art. 3241). Claims remain subject to ordinary liberative prescription (e.g., 3 years for open accounts, 10 years for personal actions) — no probate-specific bar date.
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Get an EIN for the trust from the IRS — the trust becomes irrevocable at death and files its own returns from that point.
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Retitle and gather the trust assets; hunt down anything never moved into the trust — it may need probate.
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Keep trust assets separate from your own, always — separate accounts, separate records, no exceptions.
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Document every decision, valuation, and distribution as you go.
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Account to the beneficiaries at least annually and at termination.
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Distribute according to the terms of the trust and collect signed receipts and releases.
Good to know in Louisiana
Small succession = gross estate ≤ $125,000 at date of death (or any value if death was 20+ years ago) via an affidavit procedure (La. C.C.P. arts. 3421, 3431–3434).
By judgment of possession. Heirs of a solvent estate are commonly 'sent into possession' without administration via a petition for possession — the court renders a judgment of possession immediately (art. 3061); simple successions can close in weeks.
Forced heirship — unique in the U.S.: children 23 or younger, or permanently incapacitated, are 'forced heirs' entitled to a reserved portion (La. Civ. Code art. 1493). Community property + surviving-spouse usufruct. Independent administration available (arts. 3396 et seq.).
Sources — investigate further
The steps above are drawn from Louisiana's own statutes and courts. To dig deeper:
We'll email you a copy so it's always one click away. No spam — just the checklist and the occasional estate-settlement tip.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
General information, not legal advice. Laws change and county practice varies. When in doubt, talk to a probate attorney licensed in the relevant state.