I've been working with a family recently. Dad passed away without a last will and testament ("intestate"). I explained to the family that since Dad died intestate, Dad's half of the community property would be inherited by Dad's children, subject to Mom's usufruct.
The children wanted to support Mom both emotionally and financially. The children wanted Mom to own everything so they asked me if they could donate their naked ownership interest back to Mom. I told them that we would have to complete the Succession first in accordance with Louisiana law, and that Dad's half would have to go to the children, but then once the children were put "in possession" of the property, they could donate it back to Mom. Everyone felt good that Mom would own 100% of the property and the other Succession assets.
There were no gift or estate tax issues involved in the transaction since the estate tax exemption in 2018 is so high ($11.2 million). In fact, the children may benefit in the long run because when Mom dies many years from now, the children will benefit from the step-up in basis of Mom's entire estate as it passes to the children.
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