Why is the division of retirement benefits so complicated?
ERISA, the 1974 law which governs most retirement plans, is complicated, and the Retirement Plan is subject to authorities other than a divorce court, e.g. the IRS. Therefore, Plan officials must preserve the integrity of the Plan and remain responsible for the interests of all participants and beneficiaries, in compliance with prevailing law. These considerations are often not included in a Judgement for Dissolution.