For 401ks and pensions, a Qualified Domestic Relations Order (QDRO) is used to divide the account upon a divorce in a non-taxable method. It must be signed by a judge in accordance to the agreement or ruling in a divorce case. It is filed with the plan administrator of the plan. The account may be split so that each party has his/her own account and can direct the investments for themselves. They also don’t have to depend on the ex-spouse for payment of their share.