401(k) plans are employer-sponsored retirement savings plans that allow employees to contribute a portion of their paycheck before taxes.

In most states, retirement accounts are considered marital property and are divided equally between the spouses in a divorce.

A QDRO (Qualified Domestic Relations Order) is a court order that divides a retirement account between the spouses in a divorce.

The spouse who receives the account can choose to pay taxes on the entire amount or the amount that was contributed after the date of the divorce. If the spouse chooses to pay taxes on the entire amount, they will receive a lump sum payment. If the spouse chooses to pay taxes on the amount that was contributed after the date of the divorce, they will receive a series of payments over time.

A survivor benefit is a benefit that is paid to the surviving spouse of a deceased retiree. The amount of the survivor benefit is typically a percentage of the retiree's pension.

A spouse can waive their right to a survivor benefit by signing a waiver. The waiver must be in writing and must be signed by both spouses.

A pension is a type of retirement account that is typically offered by employers. Pensions provide employees with a regular income stream after they retire.

In most states, pensions are divided based on the length of the marriage. The spouse who was married to the retiree for the longest period of time will receive a larger share of the pension.

An annuity is a type of insurance policy that provides the policyholder with a regular income stream for a specified period of time or for the rest of their life.

In most states, annuities are divided equally between the spouses in a divorce.

A 401(k) plan is a type of retirement account that is offered by many employers. 401(k) plans allow employees to contribute a portion of their paycheck before taxes.

In most states, 401(k) plans are divided equally between the spouses in a divorce.

An IRA (Individual Retirement Account) is a type of retirement account that is offered by banks, credit unions, and investment firms. IRAs allow individuals to contribute a portion of their income before taxes.

In most states, IRAs are divided equally between the spouses in a divorce.

A Roth IRA is a type of retirement account that is offered by banks, credit unions, and investment firms. Roth IRAs allow individuals to contribute a portion of their income after taxes.

In most states, Roth IRAs are divided equally between the spouses in a divorce.