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State:
Louisiana
Control #:
LA-759-M
Format:
Word; 
Rich Text
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Description Louisiana Allowances

This form assumes that the executor or executrix and all legatees and heirs join in asking for allowances, and that all appear as petitioners. There is no specific requirement that inheritance taxes be paid on allowances, but taxes would seem to be due under La. C.C.P. 2951 if allowances are part of an inheritance or legacy. This is the position taken in paragraph 6. (Note that Louisiana Inheritance Taxes must be paid at the highest rate in accordance with La. C.C.P. 2951.) Alternate paragraph 6 attempts to provide for the situation in which allowances are being paid out of income on the estate's assets rather than out of the assets themselves. Also, the code does not set a time limit on the payment of allowances as is done in these forms, but it is suggested as one of the ways to protect the executor or executrix who, in any event, must be protected from a situation in which payment of allowances ends up interfering with the payment of debts of the succession or inheritance or estate taxes.
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Certificate Publication