Often during the marriage, people accumulate retirement accounts, which would include retirements, 401K's pension plans, deferred comp plans. These are all subject to division. There are certain divisions that you would want to have performed in a manner to save you and your spouse taxes. Often there's Quadros, which are qualified domestic relations orders, which would help alleviate those tax implications. It's important to speak with an attorney or an accountant to determine what component will be taxable or could be non-taxable during a divorce transfer of these type of assets.