Louisiana § RS 9:2147 - Apportionment of receipts when right to income ceases
Full text of Louisiana Louisiana Civil Code § RS 9:2147 — Apportionment of receipts when right to income ceases, with citation guidance and answers to common questions.
§ RS 9:2147. Apportionment of receipts when right to income ceases
Upon the termination of an income interest, the income beneficiary whose interest is terminated, or his heirs, legatees, or assignees, is entitled to receive any required distributions of or from the following:
(1) Income paid to the trustee but undistributed on the date of termination.
(2) Income due but not paid to the trustee on the date of termination.
(3) Income in the form of periodic payments subject to daily accrual, other than periodic payments on account of an interest in a juridical person, not due on the date of termination but accrued prior to the date of termination.
(4) Distributions on account of an interest in a juridical person that are allocated to income under R.S. 9:2149 and that are paid after the termination of the interest if the date for determination of those entitled to distribution is a date before the termination of the interest, or, in the event no date is fixed, if the date of declaration of the distribution by the juridical person is a date before termination of the interest.
Acts 2020, No. 17, §1, eff. Jan. 1, 2021.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 9:2147
What does Louisiana Civil Code § RS 9:2147 cover?
Section RS 9:2147 ("Apportionment of receipts when right to income ceases") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 9:2147?
A common citation format is "Louisiana Civil Code § RS 9:2147" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 9:2147 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.