FL-142 item 12 · field guide

Retirement and deferred compensation on California form FL-142

Pensions, 401(k)s, 403(b)s, IRAs, deferred compensation, profit-sharing and annuities.

What to capture

  • Plan name and type
  • Balance or accrued benefit date
  • Employment and service dates
  • Loans
  • Premarital and post-separation periods

The failure mode to catch

Assuming half the current balance is the community share or treating a pension like a cash account.

Keep the source date and any uncertainty visible. A reviewer should be able to distinguish a supported figure, an estimate, an unknown value and an affirmative statement that no such property exists.

Documents that usually resolve it

  • Plan statement and service history
  • Summary plan description
  • Benefit estimate and loan detail
  • Prior qualified orders

How it moves downstream

The entry should retain its form item, description, value date, character claim and source. If it enters the community division, it must flow into the face-value total. If it cannot yet be valued, it should remain visible outside the negotiable pool rather than disappearing.

A second disclosure may describe the same retirement and deferred compensation differently. Reconcile on durable identifiers and preserve differences in date, value, debt and characterization for review.

Continue the workflow