Retirement funds and 401(k) plans are subject to division in divorce. Florida follows what’s called equitable distribution. That means a fair but often equal distribution of marital assets. With retirement funds and 401(k)’s, the court first needs to determine what portion of the retirement is marital. In other words, what portion accrued during the party’s marriage. It may be that the retirement plan began to accrue value prior to the marriage. That part is not marital. There’s often a formula, a mathematical formula that needs to be done to derive a value for the retirement plan, and then the value of each spouse’s interest in the retirement plan.