Some individuals may have more than one pension or retirement account. In some divorces, both spouses have pensions and retirement accounts. To determine valuation and the amount of pension each person will receive, an appraiser will need to obtain information from the pension administrator. Factors such as the payment commencement date, the source of funds contributions, and the current value may affect how courts divide pension and retirement benefits. To obtain pension benefits after a divorce, spouses need to attach a Qualified Domestic Relations Order (QDRO) to the marital settlement agreement.