Executor Duties in Louisiana

The succession representative is a fiduciary who must collect, preserve and manage succession property as a prudent administrator. An inventory may be required, or a sworn detailed descriptive list showing each item's location and fair market value at death may be filed instead without court permission. Debts are paid only with court authorization. The representative must file an account annually (and when the court orders), file a final account served on heirs and residuary legatees, and close the succession as soon as advisable.

A succession is opened in the district court of the parish where the decedent was domiciled. The court confirms the executor named in a probated testament or appoints an administrator. Once the representative has furnished any required security and taken an oath to faithfully discharge the office, the clerk issues 'letters testamentary' (executor) or 'letters of administration' (administrator), under the seal of the court, as proof of the appointment and qualification. An executor need not post security unless the will requires it (or in limited cases); an administrator generally must.

Creditors submit written claims to the succession representative, who must accept or reject each claim within 30 days; no answer within 30 days counts as a rejection. A creditor may sue to enforce a claim only after it is rejected. Louisiana's succession articles do not set a single claims deadline running from a published notice, as many other states do.