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

By the FigureMyTax Editorial Team · How we calculate

In an Oregon retirement division the statute names no cutoff or valuation date. After the petition is filed the spouses’ rights in marital assets are co-ownership, so settle the dates in writing.

What date does Oregon use to stop counting retirement benefits?

The statute names no cutoff date for retirement benefits. It presumes equal contribution to property acquired during the marriage, and after a petition for annulment, dissolution or separation is filed, the parties’ rights in the marital assets are considered a species of co-ownership, with a transfer in the judgment treated as a partitioning of jointly owned property (ORS 107.105(1)(f)(C), (E)). The Oregon pension division calculator lets you test any service-month count.

Is there a valuation date in Oregon?

None in the statute we read. A settlement should name the valuation date and each account’s value on it, and say whether gains and losses after that date are shared.

What protects the assets while the case is pending in Oregon?

After the petition is filed and served, a restraining order is in effect against both spouses until final judgment, and the court may restrain either spouse from encumbering or disposing of property and may order temporary use and control of property (107.093; 107.095(1)(e)-(f)).

Does a premarital pension count in Oregon?

The equal-contribution presumption covers property acquired during the marriage, and property received by gift, devise, bequest or inheritance and kept separately is excluded from it (107.105(1)(f)(C)-(D)). Service before the marriage sits outside the marital fraction, which the calculator shows separately.

Can support be given instead of property in Oregon?

Yes. If a party is awarded spousal support in lieu of a share of property, the court shall say so on the record and order the obligor to maintain life insurance commensurate with the obligation for its duration (107.105(1)(f)(H)).

How does the cutoff fit with the rest of the estate in Oregon?

A retirement benefit is one asset in the estate. See the Oregon property division calculator and the Oregon alimony calculator.

Must the spouses disclose all retirement accounts in Oregon?

Yes. The court shall require full disclosure of all assets by the parties in arriving at a just property division (107.105(1)(f)(F)).

Are transfers allowed while the case is pending in Oregon?

Not without the other party’s written consent or a court order, apart from the usual course of business and necessities; the restraining order bars transferring, encumbering, concealing or disposing of property in which the other has an interest (107.093(2)(c)).

Does a pre-judgment withdrawal matter in Oregon?

An extraordinary expenditure without written notice and an accounting is also restrained (107.093(2)(d)), so a large retirement withdrawal during the case can be challenged.

Can retirement offset other property in Oregon?

Yes. The court divides property as just and proper in all the circumstances, and taxes and other anticipated costs of an asset are considered (107.105(1)(f)(G)).

Can the judgment name a retirement plan’s alternate payee in Oregon?

Yes, through an order the plan accepts; the court divides the interest as property, and the plan’s terms limit how it can be paid (107.105(1)(f)(A)).

What should the paperwork say in Oregon?

• The marriage date, the petition date and the dates used for the marital fraction.
• Each account and its value on a stated date.
• Whether gains and losses after that date are shared.
• The plan’s order requirements, such as a qualified domestic relations order.
• Any premarital portion claimed as separate.

Frequently asked questions

Official sources

• ORS chapter 107: dissolution; property division (107.105)
• 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 Oregon statutes, rules and court opinions, and every case turns on its own facts. Confirm how the law applies to your situation with a licensed Oregon attorney.