Pensions and Retirement Accounts. If you or your spouse has a pension, you will probably want to consult a lawyer. To divide a pension, you will need to get a special evaluation. A pension expert must estimate the value of the pension at the time it will be paid and tell the court how to determine the amount of the pension that should go to the other spouse. The expert will prepare a Qualified Domestic Relations Order (QDRO), which will explain how to divide the pension. This order must be approved by the court. The portion of the pension that goes to the other spouse is usually based on the number of years the parties were married.
source http://www.lsnjlaw.org/english/family/divorce/divorcenj/divch1/index.cfm#ch1prep
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