As mentioned Colorado is not a community property state where all property acquired during the marriage is considered marital property. However, retirement accounts such as 401(k)s are counted when determining the division of assets in a divorce. Retirement benefits earned during the course of the marriage are subject to equitable distribution. The court will review and divide each account’s value on a case-by-case basis so that each spouse can receive their fair share of the assets. They may order one spouse to transfer a portion of their retirement fund to the other spouse, as part of the division of marital property.