La. Stat. tit. 9 § 2801.2
Current with operative changes from the 2024 Third Special Legislative Session
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.
La. R.S. § 9:2801.2