There is a newer version of the Louisiana Laws
2016 Louisiana Laws
Revised Statutes
TITLE 9 - Civil Code-Ancillaries
RS 9:1937 - Definition of annual exclusion
LA Rev Stat § 9:1937 (2016) What's This?
§1937. Definition of annual exclusion
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.
Added by Acts 1982, No. 423, §1.
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