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Finance & Tax

Pension Division

The process of splitting retirement benefits earned during the marriage between both spouses, typically through a Qualified Domestic Relations Order (QDRO).

Understanding Pension Division

Pensions and retirement accounts are often among the largest marital assets. The portion earned during the marriage is subject to division. A QDRO is a court order sent to the retirement plan administrator directing them to pay a portion of benefits to the non-employee spouse. Different rules apply to different types of plans — 401(k)s, pensions, IRAs, military retirement, and government pensions each have unique division procedures. Pension valuation can be complex, often requiring an actuary to determine the present value of future benefits.

Real-World Examples

A QDRO divided his $500,000 pension so that she received $225,000 representing her share of the benefits accrued during their 20-year marriage.

Related Terms

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Apóyanos

Know someone going through a divorce? This could help them.

This definition is provided for educational purposes only and does not constitute legal advice. Divorce laws and terminology may vary by state and jurisdiction.

Always consult a licensed attorney in your area for advice specific to your situation.