Heirs have three options upon succession to a decedent’s property: (1) accept unconditionally; (2) accept with benefit of inventory; or (3) renounce.

Acceptance may be either formal or informal.1 Formal acceptance occurs when the successor expressly accepts in writing or assumes the quality of successor in a judicial proceeding.2 Informal acceptance occurs when the successor does some act that clearly implies his intent to accept.3 Acceptance obligates the successor to pay estate debts up to that successor’s share of the estate, valued at the time of receipt.4

A successor’s creditor may, with judicial authorization, accept succession rights in the successor’s name if the successor has renounced them in whole or in part to the prejudice of the creditor’s rights.5 In such a case, the renunciation may be annulled in favor of the creditor to the extent of the creditor’s claim against the successor, but remains effective as to the successor.6

• 1La. C.C. art. 957.
• 2id.
• 3Id.
• 4La. C.C. arts. 961, 1416.
• 5La. C.C. art. 967.
• 6Id.

Renunciation is voluntary and involves the successor “giving up” his/her right to inherit from the decedent. Renunciation must be express and in writing.1 In the absence of a renunciation, a successor is presumed to accept succession rights.2 Nonetheless, for good cause the successor may be compelled to appear in court to specifically accept or renounce.3

The rights of an intestate successor who renounces accrete to those persons who would have succeeded to those rights if the successor had predeceased the decedent.4 A renunciation thus produces a result similar to representation. In the absence of a governing testamentary disposition, the rights of a testate successor who renounces also accrete to those persons who would have succeeded to them if the legatee had predeceased the decedent.5 Prior to August 15, 2001, in the absence of a governing testamentary provision, the rights of a testate successor accreted to the successor’s descendants by roots who were alive at the time of his death. If the successor had no descendants, the share devolved in accordance with the rules for lapsed legacies.

Care must be taken in planning renunciations. In some instances, an heir who renounces may end up getting a share of the inheritance if another heir subsequently renounces. For example, suppose a decedent is survived by 3 children, A, B and C, and the goal is to concentrate title in A. B renounces, but B has no descendants. B’s share will go to A and C. If C later renounces and has no descendants, his inheritance will go to A and B. This devolution to B after B’s renunciation can be prevented by having B’s original renunciation also renounce any accretions.6

Co-heirs in an intestate succession will often tell the attorney that they wish to renounce a succession so that another heir may inherit the entire property. Children will often want to do this, thinking the estate will then go to a surviving parent. The attorney should counsel such clients as to the effect of a true renunciation, namely, that the property will often devolve to their own children, creating an even more fractured ownership scheme. The co-heir may then wish to donate their share to another specific co-heir to whom the renouncer’s share would not otherwise accrete. This is possible and is called a “donative renunciation.” A donative renunciation is deemed to be an acceptance because the renouncer is really accepting the succession and then directing it to another person.7  This factor may be important when considering whether the donating heir will be held liable for succession debts or lose eligibility for public benefits such as SSI or Medicaid. To the extent that the donative renunciation disposes of incorporeal rights and/or immovables, it should be made by authentic act.8

Of note, the Fifth Circuit has held that a pre-bankruptcy renunciation of an inheritance is not a fraudulent transfer that would preclude discharge.9

• 1La. C.C. art. 963.
• 2La. C.C. art. 962.
• 3Id.
• 4La. C.C. art. 964.
• 5La. C.C. art. 965.
• 6See La. C.C. art. 964 cmt. c.
• 7La. C.C. art. 960.
• 8See La. C.C. art. 960 cmt.
• 9In re Laughlin, 602 F.3d 417 (5th Cir. 2010).

Unworthiness is an involuntary termination of inheritance rights that must be declared by the court.1   When declared unworthy, an heir is deprived of the right to inherit among other consequences.2 The grounds for a successor to be declared unworthy are (1) conviction of a crime involving the intentional killing, or attempted killing, of the decedent; or (2) judicial determination of participation in the intentional, unjustified killing, or attempted killing, of the decedent.3 Reconciliation or forgiveness will cure the grounds of unworthiness.4

An action to declare a successor unworthy may be brought only by a person who would succeed in place of or in concurrence with the successor to be declared unworthy or by one who claims through such a person.5 When a person who may bring the action is a minor or an interdict, the court may appoint an attorney to represent the minor or interdict for purposes of investigating and pursuing an action to declare a successor unworthy.6 An action to declare a successor unworthy is subject to a liberative prescription of five years from the death of the decedent as to intestate successors and five years from the probate of the will as to testate successors.7

If the decedent died intestate and the successor is declared unworthy, the successor’s rights devolve as if the unworthy had predeceased the decedent. However, if the decedent died testate, then the succession rights devolve under the provisions for testamentary accretion as if the unworthy successor had predeceased the testator.8  When the succession rights devolve upon a child of a successor who is declared unworthy, the unworthy successor and the other parent of the child cannot claim a legal usufruct over the property inherited by their child.9

• 1La. C.C. art. 941.
• 2La. C.C. art. 945.
• 3La. C.C. art. 941.
• 4La. C.C. art. 943.
• 5La. C.C. art. 942(A).
• 6La. C.C. art. 942(B).
• 7La. C.C. art. 944.
• 8La. C.C. art. 946(A).
• 9La. C.C. art. 946(B).