LA SB127

Courts may authorize curators to make donations on behalf of interdicted persons (those legally incapacitated) with a net worth of $100 million or more, including gifts to descendants, siblings, nieces/nephews, and stepsiblings using federal gift tax exclusions and lifetime exemptions.

Charitable donations by curators are permitted up to 10% annually of the interdict's net worth exceeding $100 million, and testamentary charitable gifts cannot exceed 75% of the gross estate at death.

Curators may refuse, renounce, or disclaim donations made to wealthy interdicts ($100 million+ net worth) without court approval.

Court-approved charitable donations do not constitute breach of fiduciary duty even if the curator or their family members are affiliated with the recipient charity.

Forced heirs with disabilities who have attained majority age and have a net worth exceeding $50 million shall have their forced portion reduced to one dollar, effectively eliminating their mandatory inheritance share.