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La. Rev. Stat. § 9:2801.2

Community property; valuation of goodwill

Louisiana · Louisiana Revised Statutes Title 9 — Civil Code-Ancillaries · Status: effective

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La. Rev. Stat. § 9:2801.2, Community property; valuation of goodwill, Louisiana, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2646979
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In a proceeding to partition the community, the court may include, in the valuation of any community-owned corporate, commercial, or professional business, the goodwill of the business. However, that portion of the goodwill attributable to any personal quality of the spouse awarded the business shall not be included in the valuation of a business.