Section 61.076, F.S. governs the distribution of pension or retirement assets in a dissolution of marriage. Generally pension rights (whether vested or unvested) and other retirement benefits (including profit-sharing, annuity, deferred compensation, and insurance plans or programs) are considered to be marital assets and will be divided between the parties equally subject to equitable distribution. Such assets, like other marital assets, maybe be distributed differently if the court finds a justification for an unequal distribution based on relevant factors as set forth in the equitable distribution statute, § 61.075, F.S. Please keep in mind that significant fees and tax penalties can be incurred for the early withdrawal of such funds. Your attorney can best advise you on such matters after reviewing the particular facts in your case.