La. Rev. Stat. § 9:1937
Definition of annual exclusion
Louisiana · Louisiana Revised Statutes Title 9 — Civil Code-Ancillaries · Status: effective
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- Citation
- La. Rev. Stat. § 9:1937, Definition of annual exclusion, Louisiana, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2646431
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Full text
When a trust anticipates future annual additions and refers to the annual exclusion from federal gift tax without stipulating a dollar limitation, the dollar limitation shall be the amount of the exclusion in effect in the year in which the donation is made to the trust.