La. Civ. Code art. 1231
Current with operative changes from the 2024 Third Special Legislative Session
But things given or bequeathed to children or other descendants by their ascendants, shall not be collated, if the donor has formally expressed his will that what he thus gave was an advantage or extra part, unless the value of the object given exceed the disposable portion, in which case the excess is subject to collation.
La. C.C. § 1231