SECTION 2 - TO WHOM THE COLLATION IS DUE, AND WHAT THINGS ARE SUBJECT TO IT
Art. 1242. The collation is made only to the succession of the donor. [Amended by Acts 1980, No. 565, §4]
Art. 1243. Collation is due for what has been expended by the father and mother to procure an establishment of their descendant coming to their succession, or for the payment of his debts. [Amended by Acts 1979, No. 711, §1; Acts 2004, No. 26, §1]
Art. 1244. Neither the expenses of board, support, education and apprenticeship are subject to collation, nor are marriage presents which do not exceed the disposable portion.
Art. 1245. The same rule is established with respect to things given by a father, mother or other ascendant, by their own hands, to one of their children for his pleasure or other use.
Art. 1246. The heir is not bound to collate the profits he has made from contracts made with his ascendant to whom he succeeds unless the contracts, at the time of their being made, gave the heir some indirect advantage.
Art. 1247. Also no collation is due for a partnership made without fraud with the deceased, if the conditions of the partnership are proved by an authentic act.
Art. 1248. The advantage which a father bestows upon his son, though in any other manner than by donation or legacy, is likewise subject to collation. Thus, when a father has sold a thing to his son at a very low price, or has paid for him the price of some purchase, for [or] has spent money to improve his son's estate, all that is subject to collation.
Art. 1249. The obligation of collation does not exclude the child or descendant coming to the succession of his father, mother or other ascendant, from claiming wages which may be due to him for having administered the property of the ascendant, or for other services.
Art. 1250. Immovable property, given by a father, mother or other ascendant, to one of their children or descendants, and which has been destroyed by accident, while in the possession of the donee and without his fault, previous to the opening of the succession, is not subject to collation.
If, on the contrary, it is by the fault or negligence of the donee that the immovable property has been destroyed, he is bound to collate to the amount of the value which the property would have had at the time of the opening of the succession.