Gray Divorce in White Plains

Retirement Accounts & Pension Division

Under New York equitable distribution law, marital property is divided fairly rather than necessarily equally. Pension benefits and other retirement assets earned during the marriage generally fall within the marital estate, although the appropriate division depends on the type of plan, the dates of contribution or service, and the circumstances of the divorce.

The Majauskas Formula

The Majauskas formula is a method New York courts commonly use to determine the marital share of a pension. It divides the service credit earned during the marriage by the total service credit at retirement, then multiplies that percentage by 50%. The resulting share generally represents the former spouse’s portion of the pension benefit earned during the marriage.

The formula doesn’t automatically resolve every retirement issue. Plan terms and the parties’ agreement or court order can affect how benefits are valued and distributed. On October 20, 2026, a Westchester County Supreme Court decision applied the Majauskas formula when dividing the marital portion of retirement accounts equally between the spouses.

Orders for Private & Public Retirement Plans

A Qualified Domestic Relations Order is a court-approved order that directs certain private retirement plans to pay an assigned share to a former spouse. Private-sector 401(k), 403(b), and pension plans governed by the Employee Retirement Income Security Act generally require this type of order.

New York State and Local Retirement System pensions instead require a Domestic Relations Order. The divorce terms and applicable order must align with the specific plan because the requirements aren’t interchangeable.

Spousal Maintenance in New York After a Long-Term Marriage

Domestic Relations Law §236 establishes the spousal maintenance guideline formula. Effective March 1, 2026, the statutory calculation applies a payor-income cap of $241,000. Courts may consider income above that cap and other relevant circumstances under statutory factors and judicial discretion.

The state’s advisory schedule provides the following duration ranges:

• Marriages lasting up to 15 years: Approximately 15% to 30% of the marriage’s length.
• Marriages lasting more than 15 years and up to 20 years: Approximately 30% to 40% of the marriage’s length.
• Marriages lasting more than 20 years: Approximately 35% to 50% of the marriage’s length.

These ranges are advisory, not assured outcomes. Courts retain discretion when deciding whether maintenance is appropriate, how much to award, and how long it should continue. In a long marriage, a court may award non-durational maintenance, meaning support without a predetermined ending date, when the facts support that determination.

Property Classification & Health Insurance Planning

Long marriages may involve homes and investments held for many years, accounts funded during different periods, and assets with both marital and separate components. Classification matters because New York equitably distributes marital property, while separate property may remain with its owner if its separate character can be established.

The same statute directs courts to consider multiple factors when dividing marital property, including the length of the marriage and each spouse’s age and health. Courts also consider the loss of inheritance and pension rights resulting from divorce.

The loss of health insurance benefits upon dissolution is another statutory equitable distribution factor. When one spouse receives coverage through the other spouse’s employment, future coverage should be addressed as part of the broader financial analysis. Available transition or replacement options depend on the plan and individual circumstances.