Louisiana Revised Statutes Tit. 9, § 2147. Apportionment of receipts when right to income ceases

(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.