Dividing investment and retirement assets in divorce requires far more than stating that the parties will divide an account equally. Seemingly simple settlement language can leave critical questions unanswered: Which account or plan is being divided? What is the valuation date? Are gains and losses included? How will premarital interests, post-separation contributions, outstanding loans, and embedded capital gains be treated? What happens to pension survivor benefits? Who bears the tax consequences, and what must occur before the division can actually be implemented? In this practical workshop, Nanette Ignjatovic, MS, CFP®, CDFA®, CQS™, AWMA®, CRPC®, will examine the gap between negotiating the division of an asset and successfully carrying it out. As a financial advisor, Divorce Financial Analyst, and Certified QDRO Specialist, Nanette brings extensive experience analyzing investment accounts, retirement plans, pensions, and division options. She helps attorneys, mediators, and divorcing clients understand the financial consequences of proposed settlement terms before agreements are finalized. Using common drafting problems and real-world examples, Nanette will explain why phrases such as “one-half of the retirement,” “equal division,” “the marital portion,” or “divide pursuant to the Woodward formula” may be incomplete or inappropriate. Participants will learn how valuation dates, account loans, post-separation activity, investment gains and losses, survivor benefits, tax treatment, and plan-specific requirements can dramatically affect the intended result. The session will also clarify why a Woodward-style formula may be appropriate for certain pensions but should not be used as universal language for every 401(k), IRA, cash-balance plan, government plan, or other retirement benefit. Attendees will leave with practical tools for identifying issues early, drafting clearer and more complete settlement provisions, reducing rejected or delayed orders, avoiding costly post-decree disputes, and helping ensure that the division ultimately implemented reflects what the parties actually intended. LEARNING OBJECTIVES By the end of this session, participants will be able to: Identify common pitfalls involving investment accounts, retirement plans, pensions, and QDROs. Recognize how taxes, embedded capital gains, liquidity, investment risk, premarital interests, and survivor benefits can make seemingly equal assets financially unequal. Spot vague or incomplete settlement language that may result in delays, rejected orders, post-decree disputes, or unintended outcomes. Understand why “divide pursuant to the Woodward formula” is not appropriate for every retirement asset and recognize when plan-specific division language is required.