In most divorces today, the largest asset held by the divorcing couple is a retirement fund belonging to one of the spouses. Courts invery state must decide how to divide a married couple’s property in order to provide each spouse his or her proper share. But when there are no assets large enough to offset the value of the retirement pension, divorce courts must find a way to “equitably distribute” the proceeds of the plan. Dealing with this large asset presented problems in the past as Congress sought to limit the ability to assign proceeds of retirement plans to anyone who was not the named beneficiary
Dean, Joshua A.
"Wilson v. Wilson: The Effect of QDROs on Appealing Divorce Decrees,"
Akron Law Review: Vol. 42
, Article 8.
Available at: http://ideaexchange.uakron.edu/akronlawreview/vol42/iss2/8