SB 127: SUCCESSIONS: Provides for donations that a curator may make on behalf of an interdict and limitations on forced portion to forced heirs with disabilities. (8/1/26) - Louisiana

Senate Floor Bureau Note, #1158, Miller, G., Adopted → SB127 Act · 4 edits

MODERATE

This bill transforms legislative amendments into a final act that establishes a formal legal framework for managing financial donations for interdicts (individuals under court protection). It clarifies the rules for curators accepting gifts, sets specific limits on how much money an interdict can donate to family members using federal tax exclusions, and defines which relatives are eligible to receive these funds.

Scope change

The bill expands the scope by codifying previously proposed amendments into permanent law, specifically creating new statutes regarding the net worth thresholds and donation limits for interdicts.

REQUIREMENT

Added a new statute authorizing curators to accept donations for interdicts without breaching their fiduciary duty, provided the donation is approved by the court.

ELIGIBILITY

Established eligibility criteria allowing interdicts with a net worth of $100 million or more to make donations to direct descendants, siblings, and their descendants.

FISCAL

Set a maximum lifetime limit of five times the federal estate tax lifetime exemption equivalent for donations to stepsiblings and step-descendants.

DEFINITION

Defined specific rules for equal distribution of donations among family members of the same generation and class.

SB127 Original → Senate Floor Bureau Note, #1158, Miller, G., Adopted · 3 edits

MINOR

The bill was amended to clarify and restructure the rules for donations made by curators on behalf of wealthy interdicts (individuals under guardianship). The changes add a specific limitation preventing donations to step-siblings and their descendants, require equal distribution among recipients of the same generation, and adjust the numbering of donation categories to ensure logical consistency in the statute.

Scope change

The scope of the bill remains focused on managing affairs for interdicts with high net worth, but the specific eligibility criteria for who can receive donations have been tightened to exclude step-siblings and their lines of descent.

ELIGIBILITY

Added a restriction prohibiting donations to step-siblings, descendants of step-siblings, or trusts for their benefit, narrowing the list of eligible recipients.

REQUIREMENT

Inserted a requirement that donations must be made in equal amounts to each recipient within the same class and generation descending from a common parent.

TECHNICAL

Corrected paragraph numbering and added clarifying text regarding the generation of recipients to fix structural errors in the original draft.

SB127 Enrolled → SB127 Original · 4 edits

MODERATE

This bill updates the legislative record for SB 127, clarifying that it applies to the 2026 Regular Session rather than the previous year. It also streamlines the language regarding who can receive donations from an interdict (a person under guardianship), removing redundant references to 'stepsiblings' and simplifying the list of eligible relatives to direct descendants, siblings, and their descendants. Additionally, the bill corrects formatting errors in the page headers and document titles to ensure the official record is accurate.

Scope change

The bill's scope remains focused on regulating donations made to interdicts, but the specific list of eligible recipients has been slightly narrowed by removing step-relatives from the primary list of permitted heirs, while retaining them in specific conditional clauses.

TECHNICAL

Updated the session header from '2025 Regular Session' to '2026 Regular Session' and changed the document title from 'ENROLLED' to 'ORIGINAL' to reflect the correct legislative stage.

Corrected page numbering in the footer from 'Page 1 of 5' to 'Page 1 of 7' to match the full length of the updated document.

DEFINITION

Simplified the list of eligible relatives for donations by removing repetitive references to 'stepsibling' and consolidating the list to 'direct descendant, sibling, descendant of a sibling, stepsibling, or descendant of a stepsibling'.

Removed the phrase 'or step-descendant of a sibling' from the list of eligible recipients in Paragraph (1) of Subsection A, streamlining the criteria for who can receive inter vivos donations.

SB127 Reengrossed → SB127 Enrolled · 4 edits · Apr 29, 2026

MODERATE

This bill transitions from a draft version to the final enrolled version, removing the summary description and streamlining the legislative text. The core policy changes allow curators to accept donations for individuals with significant net worth (over $100 million) without breaching fiduciary duties, provided specific family relationships and tax rules are followed. It also updates the list of eligible family members to include step-siblings and step-descendants, while maintaining strict limits on non-charitable gifts to prevent asset stripping.

Scope change

The bill's scope remains focused on interdicts (individuals under legal guardianship) with high net worth, but the enrolled version clarifies the procedural rules for donations and expands the definition of eligible family recipients to include step-relatives.

TECHNICAL

Removed the summary statement describing the bill's purpose regarding donations and forced portions, which was present in the draft but not needed in the final enrolled text.

ELIGIBILITY

Expanded the list of eligible family members for donations to include step-siblings and step-descendants of siblings, broadening who can receive assets from an interdict.

REQUIREMENT

Added a specific provision stating that donations made before a person becomes an interdict are not invalidated by their later legal status.

DEFINITION

Clarified that donations to charities are permitted without restriction, distinguishing them from non-charitable family gifts which have strict limits.

SB127 Engrossed → SB127 Reengrossed · 2 edits · Mar 24, 2026

MINOR

The bill was reengrossed to correct a text error in the eligibility criteria for donations to an interdict's siblings. The original version incorrectly allowed donations to 'stepsiblings' and their descendants, while the corrected version clarifies that such donations are strictly limited to biological siblings and their descendants. This change ensures that financial gifts from a curator to an interdict's family members do not inadvertently extend to step-relatives, aligning the law with the intent to protect the interdict's assets for direct family lines.

Scope change

The bill's scope regarding eligible recipients for donations was narrowed by removing step-relatives from the list of permitted beneficiaries.

ELIGIBILITY

Removed 'stepsibling, descendant of a stepsibling or step-descendant' from the list of eligible recipients for inter vivos donations, restricting benefits to biological siblings and their descendants only.

Corrected a sentence structure error in the reengrossed version that previously split the phrase 'descendant of a stepsibling' across two lines, ensuring the prohibition on step-relatives is clear and grammatically correct.

SUCCESSIONS: Provides for donations that a curator may make on behalf of an interdict and limitations on forced portion to forced heirs with disabilities. (8/1/26)

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