Most in Essex County will go into divorce proceedings anticipating that they will have to relinquish complete ownership of certain assets. One particular asset whose inclusion in property division proceedings often takes people by surprise is a 401k. A 401k is viewed by most as being an individual retirement account; why, then, would it be considered marital property? One must remember that the funds contributed to a 401k are taken from their salary. As salary earned while married is viewed as marital property, so too are the contributions made to a 401k in that time.