Certificate of Trust — Louisiana Non-UTC
State-specific requirements for a Certificate of Trust in Louisiana.Create yours now →
Statutory Citation
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.
Certification Requirements
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.
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.