Yes. In fact, in many cases, a spouse’s retirement account may be the most valuable marital asset. If a spouse accrued retirement benefits during the marriage, those benefits are subject to equitable distribution. For certain types of retirement benefits, it is not enough to simply look at a statement to determine the value of the accounts, it may also be necessary to retain an expert to value it. The division of retirement benefits can be a minefield for the unwary because they are subject not only to North Carolina law but also federal law and regulations. If a retirement account is distributed the wrong way, it could result in large, unexpected taxes and penalties that could have been avoided if distributed properly.