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The marital portion provided under Article 2432 of the Civil Code, whether in full property or usufruct only, or any portion thereof, may be placed in trust, if:

(1)  The net income accruing to the surviving spouse therefrom is payable to the surviving spouse not less than once each year;

(2)  The surviving spouse’s interest is subject to no charges or condition, except that the trust instrument may place restrictions upon the alienation of the marital portion in trust; and

(3)  The term of the trust, as it affects the marital portion, does not exceed the life of the surviving spouse.  

Added by Acts 1977, No. 67, §1.  Amended by Acts 1979, No. 711, §2, eff. Jan. 1, 1980.