La. Stat. tit. 9 § 1937

Current with changes from the 2024 Legislative Session
Section 9:1937 - 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.

La. R.S. § 9:1937

Added by Acts 1982, No. 423, §1.
Added by Acts 1982, No. 423, §1.