Forms and instructions for filing for divorce in Palm Beach County. In most cases, retirement accounts and pensions will be divided between the parties as part of the divorce.Our trusted Florida family law attorney are widely recognized as experienced and knowledgeable in all divorce-related matters. What are the requirements that must be met for a simplified divorce? Submit a Law Firm Client Review. These ERISA rights ended at divorce. In Florida, pension benefits and retirement accounts accumulated during a marriage may be subject to division between the spouses in the event of a divorce. When retirement plans are divided in a divorce, particularly employer-sponsored plans, a Qualified Domestic Relations Order (QDRO) is essential. ERISA does not define "spouse. REA also recognized qualified domestic relations orders (QDROs) splitting benefits between spouses in the event of divorce or for child support.