Executor Checklist Louisiana: Duties, Powers, and Independent Administration

Being named executor in a Louisiana will is an honor, but it comes with legal responsibilities that can be easy to mishandle — especially if you're more familiar with how estates work in common-law states. Louisiana doesn't use most of that terminology. In Louisiana, the executor is officially called the succession representative, and their authority flows directly from the court, not just from the will.

Here's what the role actually involves and what you need to do, in order.

Your Official Title: Succession Representative

Louisiana Civil Code uses "succession representative" rather than "executor" — though the terms are used interchangeably in practice. When a will names someone as executor, the court formally appoints that person as the succession representative after the will is filed and recognized. Without court appointment, you have no legal authority to act.

If the decedent died without a will (intestate), the court appoints an administrator — typically the surviving spouse or closest heir — to serve the same role.

Choosing Your Administration Route

Before you do anything else, determine which type of administration applies to this succession.

Ordinary Administration (Court-Supervised): Every major transaction requires a court order. Want to sell a piece of real estate? File a motion. Pay a large creditor? Get court approval. This is slower (typically 8–12 months) and generates more attorney fees per transaction — but it offers maximum legal protection for the representative, since every action is court-approved.

Independent Administration (CCP 3396.1 et seq.): If the will explicitly authorizes independent administration, or if all competent heirs unanimously consent in writing, the court grants the succession representative the authority to act without prior judicial approval for most transactions. This cuts the timeline to roughly 3–6 months and substantially reduces attorney fees. It's the preferred route for clean, uncontested estates.

If independent administration is an option, elect it. The efficiency gains are significant.

The Executor Checklist: Step-by-Step

Immediately After Appointment

1. Secure all estate property Lock the residence, secure vehicles, and take physical inventory of valuables. Because Louisiana doesn't recognize joint tenancy with right of survivorship, assets in the decedent's name are succession property — they cannot be unilaterally distributed or removed by any single heir before succession closes.

2. Open an estate bank account Establish a separate checking account in the name of the succession, using an EIN (Employer Identification Number) obtained from the IRS. All estate income and disbursements should flow through this account — never mingle estate funds with personal funds.

3. Notify relevant agencies and institutions

• Social Security Administration (to stop benefit payments and prevent overpayment clawback)
• Louisiana State Employees Retirement System (LASERS) or teacher retirement system
• Employer (for unpaid wages — La. R.S. 9:1515 allows surviving spouse and children to access up to $6,000 in unpaid wages via affidavit)
• Life insurance carriers
• Financial institutions where accounts are held
• U.S. Postal Service (redirect mail)

4. Compile the Sworn Descriptive List Under CCP 3136, you must file a detailed, sworn inventory of all assets and liabilities with the court. This includes:

• All real estate (with fair market value as of date of death)
• All bank and investment accounts (with date-of-death balances)
• Vehicles (with fair market value)
• Personal property of significant value
• All known debts and creditors

The Sworn Descriptive List is the foundational document of the succession. Its values determine whether the estate qualifies for reduced-fee proceedings and establish the baseline for usufruct accounting if a surviving spouse holds a usufruct over consumable assets.

Within the First 30–60 Days

5. Publish notice to creditors Publish a formal notice to creditors in the local parish journal of record. This triggers the creditor claims period. When it expires without a creditor filing a formal claim, their right to recover from the estate is generally extinguished — but you cannot safely distribute assets until this period passes.

Prescriptive periods for Louisiana creditor claims:

• Open accounts (credit cards, medical bills): 3 years from the original due date or last payment
• Contract debts (mortgages, promissory notes): 10 years

6. Verify all creditor claims Review every bill received. Do not automatically pay everything that arrives. Creditors of the decedent cannot pursue the heirs personally for the decedent's debts (beyond the value of what they inherit) — but if you pay a lower-priority creditor before a higher-priority one, you may become personally liable for the error.

Legal priority of payment:

1. Funeral expenses
2. Administration costs (attorney fees, court costs, notary fees)
3. Last illness expenses
4. Federal and state taxes
5. Secured debts (mortgages, liens)
6. Unsecured creditors (credit cards, medical bills)

Never skip to step 6 without working through 1–5.

7. Handle real estate If you're selling real estate, you'll need either a court order (ordinary administration) or the authority granted under independent administration. The Judgment of Possession must be recorded in the parish conveyance records before title can be transferred to a buyer.

Before Distribution

8. Verify forced heirship Before distributing the estate under the will's terms, confirm whether any forced heirs exist — children under 24 or permanently incapacitated children of any age. If forced heirs exist, the will's distributions are constrained to the disposable portion. Distributing contrary to forced heirship rules exposes you to personal liability.

9. File the fiduciary income tax return (if needed) If the estate generated income after the date of death — rental income, investment dividends, interest — you must file Louisiana Form IT-541 (Fiduciary Income Tax) with the Department of Revenue and potentially federal Form 1041. Engage a CPA if any income was generated during administration.

10. Obtain the Judgment of Possession Once debts are paid and assets are ready for distribution, your succession attorney will prepare the final Judgment of Possession for the court's signature. This document authorizes the formal distribution and must be recorded in conveyance records for any real estate being transferred.

After the Judgment

11. Execute distributions Distribute assets to heirs/legatees according to the Judgment of Possession. Obtain signed receipts from each heir acknowledging what they received.

12. Close the estate bank account After all disbursements are complete and all checks have cleared, close the estate account. Retain records of all transactions for at least 3 years.

13. Final accounting (if required) Under ordinary administration, you may need to file a formal accounting with the court showing all receipts and disbursements. Under independent administration, a formal accounting may not be required unless heirs request one.

When to Escalate to an Attorney

Even for seemingly straightforward successions, Louisiana's civil law complexity makes attorney involvement advisable for:

• Any real estate in the estate (required if there's a will)
• Any forced heirship question
• Any creditor dispute
• Any conflict among heirs

The succession representative is personally liable for mistakes — distributing to the wrong heirs, paying debts in the wrong order, or missing forced heirship obligations. Professional guidance is cheap compared to undoing errors.

The Louisiana Estate Settlement Guide includes executor-specific checklists, a Sworn Descriptive List template, and timeline guidance for both ordinary and independent administration — designed specifically for Louisiana's civil law succession framework.

See more Louisiana guides →