In a divorce, your retirement accounts are treated similarly to investment accounts in that they are divided among the former partners. However, due to income tax rules, dividing retirement accounts is substantially more complicated than just dividing bank accounts. Retirement accounts are also valued differently in a divorce than bank accounts or investment accounts. For example, $200,000 in a traditional IRA is less valuable than $200,000 in a regular checking account because there may be early withdrawal and income taxes due on the amount transferred to a former partner.  There are particular types of court orders and processes which can avoid such penalties and income taxes.  Make sure your attorney is familiar with these orders and processes.    It is possible for the partner receiving their portion of their former partner’s retirement accounts to roll that money into their retirement account to avoid paying taxes on that money. This will also allow the money to grow over time in their retirement account without it being taxed at all.