How Louisiana Succession Works: Distributing Remaining Estate Funds to Children

Quick overview: After a person dies in Louisiana, the succession (probate) process resolves debts, taxes, and expenses and then distributes the remaining estate to heirs or legatees. This article explains the typical steps a succession representative and heirs take to make that final distribution to the decedent’s children under Louisiana law. This is educational only and not legal advice.

Detailed answer — step-by-step guide to distribution

1. Who starts the succession and who represents the estate

Succession begins when someone files to open the succession in the appropriate parish court or files for a summary succession when eligible. If the decedent left a will, the executor named in the will (often called the successor or succession representative) acts. If no will exists, the court appoints a representative. That representative manages the estate during administration and is responsible for marshaling assets, notifying creditors, paying valid claims, and distributing the remaining funds to heirs.

2. Identify heirs and protected rights

Louisiana law recognizes children as primary heirs. A key Louisiana concept is forced heirship: certain children (for example, very young children or those permanently incapacitated) may be entitled to a forced portion (liberté/legitime) of the estate that cannot be fully disinherited. Whether forced heirship applies affects how much of the estate is freely disposable by the decedent and how much must go to forced heirs.

For a review of succession and forced heirship concepts, see the Louisiana Legislature’s resources on succession: https://legis.la.gov/Legis/LawSearch.aspx?searchText=succession.

3. Inventory, appraisal, and notice to creditors

The representative compiles an inventory of estate assets and determines liabilities. The representative must notify creditors and allow the statutorily required time for them to present claims. Valid creditor claims, funeral expenses, administration costs, and taxes are paid from estate assets before any distribution to heirs.

4. Taxes and final tax filings

Before distributing assets, the representative must resolve tax obligations. Louisiana currently does not impose a separate state estate tax (check current state law for changes); however, a federal estate tax return (Form 706) may be required if the estate meets the federal filing threshold. The estate may also need to file the decedent’s final individual income tax returns and pay any income tax due. For federal filing requirements, see the IRS guidance: https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax.

5. Paying valid claims and administration expenses

All valid creditor claims and administration expenses must be paid from the estate before distribution. If assets are insufficient to pay all claims, the representative follows statutory priority rules for payment. If the estate has enough liquid assets, the representative will pay creditors and retain what remains for distribution to the heirs.

6. The final accounting and court confirmation

When administration is complete, the representative prepares a final account (an accounting showing income, expenses, claims paid, and remaining assets) and presents it to the court and the heirs. The court may be asked to homologate (approve) the final account and issue an order authorizing distribution. If heirs agree and the succession is uncontested, the court typically approves distribution; contested successions may require hearings.

7. Calculating shares: will versus intestacy

If the decedent left a valid will, distribution follows the will’s terms so long as it respects any forced heirship or other compulsory rights. If there is no valid will, Louisiana’s intestate succession rules govern. Under intestacy, children usually inherit in equal shares, subject to the presence of a surviving spouse or other heirs and any forced heir rules. For the statutes that govern intestate succession and heirs’ rights, see the Louisiana Civil Code materials on succession: https://legis.la.gov/Legis/LawSearch.aspx?searchText=intestate%20succession.

8. Practical methods of distribution

Common ways to distribute the remaining estate funds to children:

• Direct cash distributions: closing estate bank accounts and issuing checks to heirs in their court-authorized shares.
• Transferring assets: transferring title to heirs (for example, moving bank accounts, vehicles, or real estate into heirs’ names) after court approval and recording deeds where required.
• Sale and division: selling illiquid assets and dividing proceeds among heirs when multiple heirs cannot agree to a transfer of a particular asset.

9. When disputes arise

If children disagree about distribution (claims against the estate, validity of the will, accounting disputes, or forced heirship claims), the succession can become contested. Options include negotiation, mediation, or litigation. The court will resolve contested issues following Louisiana law.

10. Typical timeline

Timelines vary. Simple, uncontested successions with liquid assets may conclude in a few months. Complex estates with real property, creditor disputes, or tax issues can take a year or more. Using summary succession procedures or homolgation routes (when eligible) can shorten the process.

Helpful hints

• Obtain certified copies of the death certificate early — banks and agencies commonly require them.
• Create a complete inventory and keep receipts. Detailed records speed court approval and reduce disputes.
• Identify and protect estate assets immediately (change no locks on property, secure valuables, and ensure insurance remains active).
• Check for a valid will and ask whether the will names a succession representative or provides distribution instructions.
• Determine whether any children are forced heirs under Louisiana law; forced heirs can change how much of the estate is freely distributable. See Louisiana Civil Code materials on forced heirship: https://legis.la.gov/Legis/LawSearch.aspx?searchText=forced%20heirship.
• Confirm tax obligations early. If the estate may meet federal estate tax thresholds, file Form 706 on time (IRS guidance): https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax.
• Consider whether a summary succession procedure applies (smaller or simpler estates may qualify for faster, less formal routes). Check local parish rules and state statutes for eligibility.
• Talk with a Louisiana succession attorney if estate size, forced heirship questions, creditor disputes, or real estate transfers complicate distribution.

Where to find official Louisiana statutes and procedures

Use the Louisiana Legislature’s law search to read state succession statutes and related provisions: https://legis.la.gov/Legis/LawSearch.aspx?searchText=succession.

Next steps for heirs

If you are an heir or the appointed representative, gather documents (death certificate, wills, asset statements), identify other heirs, determine if forced heirship rules apply, notify creditors, and consult an attorney if you expect disputes or complicated transfers.