Opinion ID: 1111212
Heading Depth: 1
Heading Rank: 1

Heading: Actual Collation

Text: The starting point for any analysis of actual collation is LSA-C.C. art. 1227, which provides as follows: Art. 1227. Collation, definition The collation of goods is the supposed or real return to the mass of the succession which an heir makes of property which he received in advance of his share or otherwise, in order that such property may be divided together with the effects of the succession. (Emphasis added). The obligation of collation described by article 1227 is confined to children or descendants succeeding to their fathers or mothers or other ascendants, whether ab intestato or by virtue of a testament. LSA-C.C. art. 1235. The obligation to collate is founded upon dual rationales which are stated in article 1229: (1) the equality which must be naturally observed between children ... who divide among them the succession of their father, mother and other ascendants, and (2) the presumption that what was given or bequeathed to children by their ascendants was so disposed in advance of what they might one day expect from their succession. Article 1227 states that the return of goods required of the heir may be supposed or real. This means that collation may be accomplished in one of two ways: in kind, by the physical delivery of the donated property into the mass of the succession, or by taking less, where the donee reduces by the value of the donated property the amount which he would otherwise receive upon the distribution of succession assets. LSA-C.C. arts. 1251-53. With respect to donations of immovable property and cash, the donee generally has the option of taking less or collating in kind. CC. arts. 1255 & 1285. Article 1283 dictates that the donee of movables must collate by taking less. Article 1230 provides that there is a presumption in favor of the requirement of collation, such that it takes place in every instance where it has not been expressly forbidden. However, Article 1231 allows the donor to formally dispense with collation, by expressing his intention that the gift was made as an advance on the donee's extra portion. The donor's declaration that the gift was so intended may be made either in the instrument of transfer, in an act passed afterwards before a notary and two witnesses, or in the donor's last will and testament. LSA-C.C. art. 1232. The type of collation described by the foregoing code articles has been referred to in the jurisprudence as real or actual collation, because it has for its purpose the equalization by actual collation of the portions which the forced heirs receive from the estate of the deceased.... Succession of Gomez ( Gomez II ), 226 La. 1092, 78 So.2d 411, 417 (1955) (emphasis added). The goal of actual collation is perfect equality among heirs, and the goal is served by the legal presumption that a parent intends for each of his children to inherit an equal portion of his estate. Succession of Gomez ( Gomez I ), 223 La. 859, 67 So.2d 156, 159 (1953). Therefore, inter vivos donations which an ascendant makes to his descendants must be returned to the succession (either in kind or by taking less) and divided among all of the descendants (unless the decedent dispensed with the necessity for collation in the manner required by Articles 1231-33, or unless the property donated is of a kind that is exempt from collation under Articles 1244-47 & 1250. [3] )