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La. Rev. Stat. § 9:2801.2 (2026)

Community property; valuation of goodwill

✓ current as of May 2026
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§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.

Added by Acts 2003, No. 837, §1; Acts 2004, No. 177, §1.

Notes of Decisions
Cited in 9 cases, 2005–2017 · leading case: Vedros v. Vedros, 229 So. 3d 677 (La. Ct. App. 2017).
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Vedros v. Vedros, 229 So. 3d 677 (La. Ct. App. 2017). “R.S. 9:2801.2, which provides as follows: ■ 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.”
Rao v. Rao, 927 So. 2d 356 (La. Ct. App. 2005). “R.S. 9:2801.2. See also Preis v. Preis, 94-442, pp.”
Gill v. Gill, 895 So. 2d 807 (La. Ct. App. 2005). “R.S. 9:2801.2 added by Acts 2003, No. 837 § 1 and amended by Acts 2004, No.”
Clemons v. Clemons, 960 So. 2d 1068 (La. Ct. App. 2007). “Clemons, the trial court properly classified the settlement proceeds as his separate property.”
Bulloch v. Bulloch, 214 So. 3d 930 (La. Ct. App. 2017). · cites it 5× “R.S. 9:2801.2. Lydia contends that the deduction for Brian’s personal goodwill is improper, inasmuch as Brian is not an employee, officer or board member of ASC.”
Statham v. Statham, 986 So. 2d 894 (La. Ct. App. 2008). · cites it 4× “R.S. 9:2801.2, which provides for the exclusion of "goodwill attributable to any personal quality of the spouse awarded the business" from the business' valuation.”
Drennan v. Drennan, 121 So. 3d 177 (La. Ct. App. 2013). · cites it 3× “R.S. 9:2801.2; d) both of Ms. Carrere’s experts made unrealistic assumptions about the future performance of WCD; and e) one of Ms.”
Baumbouree v. Baumbouree, 202 So. 3d 1077 (La. Ct. App. 2016). “Rao and his fellow stockholder physicians using the corporate facilities as part of their professional practice— It is inappropriate to use such goodwill attributable to Dr.”
Amaraneni v. Amaraneni, 30 So. 3d 285 (La. Ct. App. 2010). · cites it 2× “He also requested a continuance so that he could take the deposition of a "State Representative to expound upon the intent of R.S. 9:2801.2" and "an economist or expert in statistical analysis to demonstrate the unsound consideration of [the Special Master].”
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