Retirement accounts in a California property schedule

What belongs on the schedule

• Every employer plan, pension, IRA, deferred-compensation plan and annuity, including an account with a small or unknown balance.
• The plan or custodian, account identifier, balance date, and any loan shown against it.
• Employment and credited-service dates that extend before marriage or after separation.
• Whether the figure is a current account balance, an accrued monthly benefit or an estimate.

Why the statement balance is not the division

The community interest may be smaller than the whole plan when service or contributions fall outside the marriage. Defined-benefit plans often require a service-based analysis rather than splitting a current cash balance. Tax deferral and access restrictions also affect negotiated value even when the legal division starts from face value.

Carry implementation into the agreement

An award line saying “divide the 401(k)” is not an implementation plan. Identify the plan, the allocation formula or amount, gains and losses, loans, survivor treatment, the qualified-order preparer, fees, cooperation duties and retained jurisdiction. Section 2610 addresses orders affecting plan benefits and joinder.

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