Louisiana § RS 9:2159 - When the power to adjust is denied
Full text of Louisiana Louisiana Civil Code § RS 9:2159 — When the power to adjust is denied, with citation guidance and answers to common questions.
§ RS 9:2159. When the power to adjust is denied
A trustee shall not make an adjustment under R.S. 9:2158:
(1) If the existence or exercise of the power to adjust would cause ineligibility for the estate-tax or gift-tax marital deduction or charitable deduction.
(2) That diminishes the value for gift-tax purposes of the income interest in a trust to which a person transfers property with intent to qualify for a gift tax exclusion;
(3) If possessing or exercising the power to make an adjustment causes an individual to be treated as the owner of all or part of the trust for income tax purposes, and the individual would not be treated as the owner if the trustee did not possess the power to make an adjustment; or
(4) If the terms of the trust instrument clearly deny the trustee the power to make adjustments.
Acts 2001, No. 520, §4; Acts 2003, No. 480, §1.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 9:2159
What does Louisiana Civil Code § RS 9:2159 cover?
Section RS 9:2159 ("When the power to adjust is denied") 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 9:2159?
A common citation format is "Louisiana Civil Code § RS 9:2159" (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 9:2159 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.