Tanghe v. Tanghe

OPINION

MATTHEWS, Justice.

The main issue in this case is whether the marital and separate property components of a 401(k) plan should be determined by using a coverture fraction or by tracing the earnings of the separate property component. We conclude that the latter method should be used because it is accurate and the former is not. A second issue is whether survivor benefits payable under a qualified domestic relations order (QDRO) must be capitalized based on the longer life expectancy of the non-employee spouse. We conclude that they need not be capitalized because doing so places an…