In California, 401(k) and other retirement accounts earned or contributed to during marriage are generally considered community property, which means that they are subject to division between spouses in a divorce. However, the division of these assets is typically done equitably rather than equally. This means that the court will consider various factors such as the length of the marriage, each spouse’s earning capacity, and the overall value of the community property to determine an equitable division. In some cases, a qualified domestic relations order (QDRO) may be necessary to divide a 401(k) or other retirement account.