---
urn: urn:us-la:rs:9:2131
citation: "R.S. 9:2131"
status: active
breadcrumb: "Title 9 › Code Preliminary Title › Code Book III › Code Title II › Chapter 1 › Part V › Subpart C"
acts_citations:
  - { year: 2003, number: 480, section: 1, effective_date: null, role: enactment }
---

# Distributions

A trustee may make a distribution of trust property in full ownership or undivided interests, prorata or non-prorata, after taking into account the values and tax attributes of the trust property.