The reasoning (and the law) in regard to this enforced division is at least two-fold: (1) If you and your spouse were not divorcing, he or she would benefit from your retirement accounts in the future. In fact, this was likely your plan together. You and your spouse probably together used these accounts in calculations to properly finance your family’s retirement plan, your retirement standard of living plan for the both of you. Divorce changes that plan of course, but each spouse legally retains some right to the benefit. (2) The non-working spouse, or the lesser-working spouse, still contributed to the marriage and the retirement plan, even if only in non-monetary ways, thus helping the team so to speak. In many cases, a non-working spouse cares for children, provides marital home upkeep, and/or handles the home management so that the working spouse may work and save for retirement. The lesser-working spouse may not be entitled to half of the benefits, but those benefits accrued during the marriage, like the rest of the marital estate, must be divided equitably.