2014 Louisiana Laws
Revised Statutes
TITLE 9 - Civil Code-Ancillaries
RS 9:2801.2 - Community property; valuation of goodwill
§2801.2. Community property; valuation of goodwill
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.
Acts 2003, No. 837, §1; Acts 2004, No. 177, §1.
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