Valuation and Cutoff Dates for Retirement Accounts in North Dakota: Separation, Filing or Decree

By the FigureMyTax Editorial Team · How we calculate

In a North Dakota retirement division, the valuation date is the date the parties agree on or, failing that, 60 days before the initially scheduled trial date, and the court can adjust for a substantial change in value. The statute names no other cutoff.

What date does North Dakota use to value retirement benefits?

Except as required by federal law for specific property, the valuation date for marital property and debt is the date mutually agreed upon by the parties; if they do not agree, it is sixty days before the initially scheduled trial date (NDCC 14-05-24(1)). The North Dakota pension division calculator lets you test any service-month count.

Can the court use another date in North Dakota?

Yes. If there is a substantial change in value of an asset or debt between the valuation date and the trial date, the court may adjust the valuation as necessary to effect an equitable distribution and shall make specific findings that another date is fair and equitable (14-05-24(1)).

Is there a cutoff for what counts as marital in North Dakota?

The statute names no date after which service stops counting as marital; it requires an equitable distribution of the property and debts of the parties. Settle the end date in your agreement and ask a licensed North Dakota attorney how it applies to your plan.

Does a premarital pension count in North Dakota?

The statute does not separate premarital from marital property, so ask a licensed North Dakota attorney how a court treats service before the marriage in your case; the calculator shows the part outside the marital fraction separately.

Can property be redistributed later in North Dakota?

Yes. The court may redistribute property and debts in a postjudgment proceeding if a party failed to disclose property and debts as required by supreme court rules or fails to comply with the order distributing them (14-05-24(3)), so disclose every retirement account.

How does the valuation date fit with the rest of the estate in North Dakota?

A retirement benefit is one asset in the estate. See the North Dakota property division calculator and the North Dakota alimony calculator. Spousal support is decided separately and may not be permanent.

Why does a valuation date matter for a pension in North Dakota?

The value the court uses for an account or a pension is the value on that date, subject to adjustment for a substantial change, so a market swing near trial can change the numbers (14-05-24(1)). Pensions as marital assets are discussed in Fox v. Fox.

Can the parties agree on a valuation date in North Dakota?

Yes; the date the parties mutually agree on is the first choice, except as federal law requires for specific property (14-05-24(1)).

Does the social security offset change the valuation in North Dakota?

Yes, for a government pension in lieu of social security when the other spouse receives social security: the offset reduces the value before the marital portion is found (14-05-24(2)).

What should the paperwork say in North Dakota?

• The marriage date, the separation date and the dates used for the marital fraction.
• Each account and its value on the valuation date.
• Whether the social security offset applies to a government pension.
• The plan’s order requirements, such as a qualified domestic relations order.
• Any premarital portion claimed as separate.

Frequently asked questions

Official sources

• NDCC 14-05-24: division of property and debts
• Fox v. Fox, 1999 ND 68, 592 N.W.2d 541: pensions as marital assets
• 10 U.S.C. 1408: military retired pay in divorce
• 26 U.S.C. 414(p): qualified domestic relations orders
• 29 U.S.C. 1056(d)(3): ERISA domestic relations orders

This is general information, not legal advice. It is based on the cited North Dakota statutes, rules and court opinions, and every case turns on its own facts. Confirm how the law applies to your situation with a licensed North Dakota attorney.