La. Civ. Code art. 548
Current with changes from Acts 3, and 6-45 of the 2024 Legislative Session
When the usufruct is established by an act inter vivos, the usufructuary must exist or be conceived at the time of the execution of the instrument. When the usufruct is established by an act mortis causa, the usufructuary must exist or be conceived at the time of the death of the testator.
La. C.C. § 548