My wife and I are pursuing an uncontested divorce. I am trying to determine what is "fair and equitable" (percentage) distribution of my IRA accounts. I am retired, not working, and collecting social security. My wife has never worked, therefore has not contributed to her own 401K/IRA accounts. We have never had children. There is only the two of us. Subsequent to our divorce being effective, she is and will still be able to work, earn her own living, and hopefully put more earnings away for her retirement. What I am trying to figure out is what is "fair and equitable" regarding the distribution of my IRA accounts? 50/50? 60/40? Is there a standard rule of thumb for determining the percentage that is "fair and equitable"?