Effective Dates: 08/25/2023 - Present Previous | Next

TN 23 (08-23)

GN 02315.056 Louisiana Small Estates

A. Background on the Louisiana small succession statute

Articles 3421, 3431, 3432, 3432.1, and 3434 of the Louisiana Code of Civil Procedure provide a procedure for the non-judicial handling of small succession by affidavit.

B. Louisiana small succession procedure

Article 3421(A) of the Louisiana Code of Civil Procedure defines a small succession as the succession or the ancillary succession of a person who at any time has died leaving property in Louisiana having a gross value of $125,000 or less valued as of the date of death, or if the date of death occurred at least 20 years prior to the date of the filing of a small succession affidavit described below, leaving property in Louisiana of any value.

Article 3421(B) of the Louisiana Code of Civil Procedure further defines a small succession to include a succession of a person who has died testate (with a will), leaving no immovable property, and probate of the testament of the deceased would have the same effect as if the deceased had died intestate (without a will).

Article 3431 of the Louisiana Code of Civil Procedure provides that it is not necessary to judicially open the small succession of a person domiciled in Louisiana who died intestate or testate as provided by Article 3421(B), or domiciled outside of Louisiana who died intestate or whose testament another state probated by court order, and whose sole heirs are their:

  1. 1. 

    descendants;

  2. 2. 

    ascendants;

  3. 3. 

    brothers or sisters, or descendants thereof;

  4. 4. 

    surviving spouse; or

  5. 5. 

    legatees under a testament.

When it is not necessary to judicially open a small succession under Article 3431, an affidavit of small succession meeting the requirements set forth in subsection C in this section is all that is necessary to authorize the release of any money or property described in the affidavit to the heirs listed in the affidavit.

C. Requirements for affidavits of small succession under Louisiana law

1. Affidavit requirements for persons domiciled inside or outside of Louisiana who died intestate (without a valid will)

a. Affidavit execution requirements

For purposes of small succession of a person who died intestate while domiciled inside or outside of Louisiana, Article 3432 of the Louisiana Code of Civil Procedure provides that at least two persons must execute the affidavit, including the surviving spouse, if any, and one or more competent major heirs of the deceased, and the affidavit must be duly sworn before any officer or person authorized to administer oaths in the place where the affidavit is executed. If the deceased had no surviving spouse, at least two heirs must sign the affidavit. If the deceased had no surviving spouse and only one heir, a second person who has actual knowledge of the matters stated in the affidavit must also sign it. A natural tutor may execute the affidavit on behalf of a minor child without the necessity of filing a petition pursuant to Article 4061 of the Louisiana Code of Civil Procedure.

b. Affidavit content requirements

Article 3432 of the Louisiana Code of Civil Procedure further provides that the affidavit must set forth:

  1. 1. 

    The deceased’s date of death, and their domicile at the time thereof;

  2. 2. 

    The fact that the deceased died intestate;

  3. 3. 

    The deceased’s marital status, the location of their last residence, and if they have a surviving spouse, the surviving spouse’s name, address, domicile, and location of last residence;

  4. 4. 

    The names and last known addresses of the deceased’s heirs, their relationship to the deceased, and a statement that an heir not signing the affidavit (a) cannot be located after the exercise of reasonable diligence, or (b) was given ten (10) days’ notice by U.S. mail of the affiants’ intent to execute an affidavit for small succession and did not object;

  5. 5. 

    A description of the deceased’s property, including whether the property is community or separate, and in the case of immovable property, sufficient identification of the property for purposes of transfer;

  6. 6. 

    A showing of the value of each item of property, and the aggregate value of all such property, at the time of the deceased’s death;

  7. 7. 

    A statement describing each heir’s respective interests in the property and whether a legal usufruct of the surviving spouse attaches to the property;

  8. 8. 

    An affirmation that, by signing the affidavit, the affiant, if an heir, has accepted the deceased’s succession; and

  9. 9. 

    An affirmation that, by signing the affidavit, the affiant swears under penalty of perjury that the information contained in the affidavit is true, correct, and complete to the best of their knowledge, information, and belief.

2. Affidavit requirements for persons domiciled inside of Louisiana who died testate (with a valid will) as provided by Article 3421(B) or persons domiciled outside of Louisiana who died testate (with a valid will)

a. Affidavit execution requirements

For purposes of small succession for a person domiciled inside of Louisiana who died testate as provided by Article 3421(B) or a person domiciled outside of Louisiana who died testate, Article 3432.1 of the Louisiana Code of Civil Procedure provides that at least two persons must execute the affidavit, including the surviving spouse, if any, and one or more of the deceased’s competent legatees, and the affidavit must be duly sworn before any officer or person authorized to administer oaths in the place where the affidavit is executed. If the deceased had no surviving spouse, at least two persons who have actual knowledge of the matters stated in the affidavit must sign it. A natural tutor may execute the affidavit on behalf of a minor child without the necessity of filing a petition pursuant to Article 4061.

b. Affidavit content requirements

Article 3432.1 of the Louisiana Code of Civil Procedure further provides that the affidavit must set forth:

  1. 1. 

    The deceased’s date of death, and their domicile at the time thereof;

  2. 2. 

    The fact that the deceased died testate;

  3. 3. 

    The deceased’s marital status, the location of their last residence, and if they have a surviving spouse, the surviving spouse’s name, address, domicile, and location of last residence, together with the names and last known addresses of the deceased’s legal heirs, and identification of the legal heirs who are also the deceased’s forced heirs;

  4. 4. 

    The names and last known addresses of the deceased’s legatees, and a statement that a legatee not signing the affidavit was given ten (10) days’ notice by U.S. mail of the affiants’ intent to execute an affidavit for small succession and did not object;

  5. 5. 

    A description of the deceased’s property, including whether the property is community or separate, and in the case of immovable property for a deceased domiciled outside of Louisiana, sufficient identification of the property for purposes of transfer;

  6. 6. 

    A showing of the value of each item of property subject to the jurisdiction of Louisiana courts, and the aggregate value of all such property, at the time of the deceased’s death;

  7. 7. 

    A statement describing each legatee’s respective interests in the property and whether a legal usufruct of the surviving spouse attaches to the property;

  8. 8. 

    An attachment consisting of certified copies of the testament and, if the testament has been probated by court order of another state, the probate order of the other state;

  9. 9. 

    An affirmation that, by signing the affidavit, the affiant, if a legatee, has accepted the deceased’s legacy; and

  10. 10. 

    An affirmation that, by signing the affidavit, the affiant swears under penalty of perjury that the information contained in the affidavit is true, correct, and complete to the best of their knowledge, information, and belief.

D. Policy of good acquittance and the effect of an affidavit under Louisiana law

Per Article 3434 of the Louisiana Code of Civil Procedure, a multiple original of an affidavit of small succession that meets all the requirements described above at GN 02315.056C.1 or GN 02315.056C.2, constitutes full and sufficient authority for a federally insured depository institution, financial institution, trust company, warehouseman, other depository, or any person having such property in their possession or under their control to pay or deliver any of the deceased’s money or property to the deceased’s heirs or legatees and the surviving spouse in community, if any, in the percentages listed in the affidavit. The receipt of the persons named in the affidavit as the deceased’s heirs or legatees, or the surviving spouse in community thereof, constitutes a full release and discharge for the payment of money or delivery of property.

References: La. Code Civ. Proc. Ann. Art. 3421 (effective Aug. 1, 2020 to present), Art. 3431 (effective Aug. 1, 2020 to present), Art. 3432 (effective June 7, 2012 to present), Art. 3432.1 (effective Aug. 1, 2020 to present), Art. 3434 (effective Aug. 1, 2022 to present).

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0202315056
GN 02315.056 - Louisiana Small Estates - 08/25/2023
Batch run: 08/25/2023
Rev:08/25/2023