Dividing a 401(k), IRA or Pension in a Divorce

Retirement balances are used as entered; Equalsheet does not estimate tax or liquidity adjustments. Traditional and Roth accounts have different tax treatment. Qualified Roth IRA distributions can be excluded from income; do not treat every retirement dollar as pre-tax.

Plan-specific transfer requirements, including any QDRO or other required order, need qualified review. See IRS Topic 309, Publication 504 and the plan's procedures. Tax-treatment distinction checked 2026-10-30; no after-tax valuation or order compliance is computed here.

Last reviewed 2026-10-29. General information, not legal or tax advice. Check your state's law or ask a family law attorney or mediator.