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How do you divide retirement accounts during divorce?

On Behalf of | Nov 25, 2024 | Collaborative Divorce, Family Law

Divorce never feels easy. However, it gets even harder when retirement accounts are involved. The emotional stress of ending a marriage, combined with the complexity of retirement account rules, can leave many couples feeling lost and frustrated.

You and your spouse spent years saving for the future. Now, along with figuring out how to move forward separately, you have to figure out how to divide those savings.

How the state divides marital property

In Tennessee, courts follow the principle of equitable distribution. Courts divide marital property fairly. This approach doesn’t necessarily mean a straight-down-the-middle split but rather a fair division based on various factors, such as:

  • The length of the marriage
  • Each spouse’s financial needs and earning potential
  • Contributions each spouse made to the retirement accounts and the marriage

The process of dividing your retirement benefits will depend on the type of plan or account you and your spouse have.

Dividing individual retirement accounts

Dividing individual retirement accounts (IRAs) requires transferring a portion of the account from one spouse to the other. To do this without incurring tax penalties, you need to use a transfer incident to divorce. Take note that the receiving spouse will be responsible for taxes on future withdrawals.

Dividing a 401(k) plan

A 401(k) plan requires a specific legal document called a Qualified Domestic Relations Order (QDRO). This document allows you to divide the account without tax liabilities or early withdrawal penalties.

A QDRO directs the plan administrator on how to split the funds. Getting a QDRO on your own can be challenging due to the rules and requirements. It is usually best to consult a legal professional with experience handling divorce-related QDROs.

Working together toward a fair division

Retirement accounts accumulated during the marriage count as marital property in Tennessee. However, the benefits earned in those accounts before you were married count as separate property. This can make dividing retirement accounts extra challenging.

Collaboration and professional guidance ease the process. Working with a divorce attorney can make dividing retirement accounts smoother. By approaching the process together, couples can minimize conflict and build a positive path forward.