Declaration of Trust — Louisiana Non-UTC
State-specific requirements for creating a Declaration of Trust in Louisiana.Create yours now →
Certificate of Trust · At a glance
Louisiana · summary of the record on file
Louisiana Trust Code, Louisiana Revised Statutes Title 9, §§1721-2252 (RS 9:1721 et seq.). Key provisions: RS 9:1752 (form of inter vivos trust), RS 9:2092 (recordation of instruments/extract of trust), RS 9:1831 (limitations on trust terms), RS 9:2262.2 (foreign trust recordation). Louisiana has NOT adopted the Uniform Trust Code.Citation text is shown as currently recorded. No source URL is on file for this state.Source URL missing · unverified- Notary: Under RS 9:1752, an inter vivos (living) trust may be created only by: (1) authentic act (notarized act before a notary and two witnesses in Louisiana civil law tradition), OR (2) act under private signature executed in the presence of two witnesses and duly acknowledged by the settlor or by the affidavit of one of the attesting witnesses.
- Witnesses: Under RS 9:1752, an inter vivos (living) trust may be created only by: (1) authentic act (notarized act before a notary and two witnesses in Louisiana civil law tradition), OR (2) act under private signature executed in the presence of two witnesses and duly acknowledged by the settlor or by the affidavit of one of the attesting witnesses.
- Recording: For recordation of immovable property, the trust instrument or extract must be filed in the parish where the property is located.
- Source URL: none on file
- Last verified: not on record
- Legal review: not performed
source, url, verified_as_of, or last_reviewed fields. Citation should be confirmed against the official state code before relying on it.Governing Statute
Louisiana Trust Code, Louisiana Revised Statutes Title 9, §§1721-2252 (RS 9:1721 et seq.). Key provisions: RS 9:1752 (form of inter vivos trust), RS 9:2092 (recordation of instruments/extract of trust), RS 9:1831 (limitations on trust terms), RS 9:2262.2 (foreign trust recordation). Louisiana has NOT adopted the Uniform Trust Code.
Execution Requirements
Under RS 9:1752, an inter vivos (living) trust may be created only by: (1) authentic act (notarized act before a notary and two witnesses in Louisiana civil law tradition), OR (2) act under private signature executed in the presence of two witnesses and duly acknowledged by the settlor or by the affidavit of one of the attesting witnesses. Thus, Louisiana requires either a notary (authentic act) or two witnesses plus acknowledgment/affidavit. A notary is required for an authentic act. Witnesses must be at least 18 years old. For testamentary trusts, the trust is created through the decedent's will, which must comply with Louisiana testamentary formalities (holographic will or olographic testament, or notarial testament requiring notary and two witnesses). For recordation of immovable property, the trust instrument or extract must be filed in the parish where the property is located.
Business Trust Treatment
Louisiana does not have a specific 'business trust' or 'Massachusetts trust' statute. Business trusts operating in Louisiana are typically structured as LLCs, partnerships, or corporations under Louisiana's civil law framework. The Louisiana Trust Code (RS 9:1721 et seq.) governs express trusts generally but does not specifically address business trusts as a distinct entity type. Louisiana's civil law tradition does not have a common law trust heritage; the trust concept was introduced by statute in 1952. Business entities that function similarly to trusts are governed by the Louisiana LLC Act, partnership statutes, or corporation laws. Foreign business trusts may operate in Louisiana but are subject to Louisiana's foreign entity registration requirements.
Favorable Trust Laws
Louisiana has unique trust duration rules under RS 9:1831 (Limitations upon stipulated term): trusts must terminate at a stipulated term, but the maximum term depends on whether beneficiaries are ascertainable. For trusts with ascertainable beneficiaries, the term cannot exceed the shorter of the lifetimes of the beneficiaries or 50 years (for non-charitable purpose trusts, the term cannot exceed 50 years). This limits dynasty trust planning compared to UTC states with long perpetuities periods. Louisiana does not have a self-settled asset protection trust statute. Louisiana has no state estate or inheritance tax. Louisiana's community property regime affects trust planning significantly. Spendthrift provisions are recognized. Louisiana's trust income tax follows federal treatment with certain state adjustments.
Unique Factors
Louisiana is the ONLY U.S. state with a civil law system (derived from French and Spanish law, Code Napoleon heritage) rather than common law, making its trust law fundamentally different from all other states. Louisiana is the only state that retains forced heirship (Civil Code Arts. 1493-1494), requiring that a portion of a decedent's estate (the 'legitime') go to children under age 24 or children of any age with disabilities, which constrains trust planning. The trust concept was introduced by statute in 1952 and is purely statutory, not common law. Louisiana uses the term 'settlor' and 'usufruct' (a civil law property concept where one person has use of property owned by another). The 'extract of trust' recording system is unique to Louisiana's civil law property recording traditions. Trust terms are limited (max ~50 years for most trusts), making Louisiana unfavorable for dynasty trusts.
Certification of Trust in Louisiana
Louisiana does not use the UTC certification of trust concept. Instead, RS 9:2092 provides for an 'extract of trust' (extrait de trust) for recordation purposes when trust property includes immovables or other property whose title must be recorded to affect third parties. Under RS 9:2092(B)(1), the extract must be executed by either the settlor or the trustee and shall include all of the following: (a) the name of the trust, if any; (b) a statement as to whether the trust is revocable or irrevocable; (c) the name of each settlor; (d) the name of each trustee and name or other description of the beneficiary or beneficiaries; (e) the date of execution of the trust; (f) if the trust instrument contains a transfer of immovable property or other property whose title must be recorded, a brief legal description of the property. Under RS 9:2092(B)(2), unless the trust and abstract recite any modification or restriction of the trustee's powers or duties, the trustee has all powers and duties granted under the Louisiana Trust Code. A clerk-certified copy of the trust instrument or extract may also be recorded. The provisions are remedial and applied retroactively to substantially compliant extracts. For foreign trusts with Louisiana immovable property, RS 9:2262.2 requires filing the trust instrument, extract, or certified copy in the parish where property is located.
Already have a trust? You may also need a Certificate of Trust for Louisiana to prove its existence to banks and institutions.
How a Declaration of Trust works in Louisiana
Louisiana is the only civil-law state in the country, and its Trust Code (Louisiana Revised Statutes Title 9, Sections 1721 through 2252) is a purely statutory creation introduced in 1952 rather than a common law inheritance. A declaration of trust creating an inter vivos trust must follow one of two forms under RS 9:1752: an authentic act before a notary and two witnesses, or an act under private signature executed in the presence of two witnesses and acknowledged by the settlor or by the affidavit of one attesting witness. Witnesses must be at least 18. The trust becomes active when property is transferred to the trustee, and immovable property is recorded in the parish where it is located. When trust property includes immovables, the Trust Code provides an extract of trust for recordation purposes under RS 9:2092, executed by the settlor or trustee. Trust terms are limited, generally 50 years or less, and the concept of usufruct shapes how property interests are held.
Frequently asked questions
Does a Louisiana declaration of trust need a notary or witnesses?
Yes. Under RS 9:1752, an inter vivos trust may be created only by an authentic act before a notary and two witnesses, or by an act under private signature executed in the presence of two witnesses and acknowledged by the settlor or by the affidavit of one attesting witness. Witnesses must be at least 18 years old. This reflects Louisiana's civil law tradition, which requires more formality than the common law states. For testamentary trusts, the trust is created through the will, which must comply with Louisiana testamentary formalities.
Does Louisiana have a certification of trust like other states?
Louisiana does not have a UTC-style certification of trust; the Trust Code provides an extract of trust for recordation purposes under RS 9:2092. The extract is used when trust property includes immovables or other property whose title must be recorded to affect third parties. It must be executed by the settlor or the trustee and identifies the trust name, revocability, settlors, trustees, beneficiaries, execution date, and a legal description of recorded property. Banks and title companies work from the trust instrument and this extract system.
How long can a Louisiana trust last?
Under RS 9:1831, trusts must terminate at a stipulated term, and the maximum term depends on whether beneficiaries are ascertainable. For trusts with ascertainable beneficiaries, the term cannot exceed the shorter of the lifetimes of the beneficiaries or 50 years. Non-charitable purpose trusts are limited to 50 years. This makes Louisiana unfavorable for dynasty trust planning compared with states that have abolished or extended the rule against perpetuities. Louisiana also has no self-settled asset protection trust statute, so settlors cannot shield assets from their own creditors.
How does forced heirship affect Louisiana trusts?
Louisiana is the only state that retains forced heirship. Under Civil Code Articles 1493 and 1494, a portion of a decedent's estate, called the legitime, must go to children under age 24 or children of any age with disabilities. This constrains dispositive freedom where forced heirs exist. Trust planning in Louisiana also works alongside community property rules and civil law concepts such as usufruct, in which one person has use of property owned by another. These features have no parallel in common law trust states.
Common mistakes
Common issues include treating Louisiana like a common law state: an inter vivos trust is valid only in authentic act form before a notary and two witnesses, or as an act under private signature with two witnesses plus acknowledgment or affidavit under RS 9:1752, so an unwitnessed private signature is ineffective. Another error is assuming a UTC-style certification of trust exists; it does not, and recordation of trust immovables runs through the extract of trust under RS 9:2092. Assuming long dynasty terms are possible is another trap, since RS 9:1831 caps most terms at 50 years or the lifetimes of ascertainable beneficiaries. People also overlook forced heirship under Civil Code Articles 1493 and 1494 and community property consequences, and leaving immovables unrecorded in the parish where they are located.
Louisiana notes
Louisiana is the only civil law jurisdiction in the United States, and its Trust Code (RS 9:1721 et seq.) is purely statutory, introduced in 1952. No UTC-style certification of trust exists; the Trust Code provides an extract of trust for recordation purposes under RS 9:2092, executed by the settlor or trustee, listing the trust name, revocability, settlors, trustees, beneficiaries, execution date, and a brief legal description of any property whose title must be recorded. Unless the trust and abstract recite a modification or restriction of trustee powers, the trustee holds all powers granted under the Trust Code. Foreign trusts holding Louisiana immovable property file instruments under RS 9:2262.2 in the parish where the property is located. Trust terms are capped at 50 years or the lifetimes of ascertainable beneficiaries under RS 9:1831, limiting dynasty planning. Louisiana retains forced heirship (Civil Code Articles 1493 and 1494), recognizes usufruct and community property, has no state estate or inheritance tax, and has no self-settled asset protection trust statute.