Traditionally, the first part of every year is very busy for divorce filings.  There is no added legal benefit to filing this time of year, though many observers think it is most popular because the Christmas holidays have caused an imminent filing to be pushed off. Of course, 2013 might even tip the scales more than usual because of the uncertain economy.   Because of this and the decline of the real estate market over the years the retirement plan has taken the spot from the family home as the largest single marital asset for division in the event of dissolution of marriage. A basic understanding of some of the rules and requirements for...