How retirement plans and benefits are divided in a divorce will depend on if they are non-marital or marital assets. If the Court finds that the retirement benefits are marital in nature (usually if they were acquired during the marriage or accumulated in part during the marriage), these assets will be divided equitably between the two parties. It is important to note that an “equitable” division is not necessarily an “equal” division. However, the starting point (subject to an adjustment upward or downward) is equal division of property.
For more on the division of retirement benefits in a divorce, see here.