A useful article:

Divorce and Your Retirement Accounts
SmartMoney, June 22, 2010

In addition to all the other stuff, getting divorced is a major financial transaction. As such, it can have serious tax implications, including some pitfalls you’ll want to avoid. This is especially true when it comes to splitting up tax-favored retirement accounts between you and your soon-to-be ex. You’ll need to plan ahead to make sure the tax results turn out OK for you.

Full article at: http://www.smartmoney.com/personal-finan...;mod=smartmoney