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Probate: Does A Surviving Spouse's 401(k) Or Ira Count Toward The Community Property Calculation?

Location: Arizona

I'm trying to understand a narrow issue under AZ law.

Married couple. Husband died intestate. The surviving spouse may have an employer retirement account (401(k)) and/or a traditional IRA funded during the marriage.

We're still in discovery and don't yet know whether the surviving spouse has a 401(k), an IRA, or both. I'm trying to understand how Arizona law would treat those assets if they do exist.

I understand that ERISA governs who receives an employer retirement plan, and I'm not asking whether the estate can take any portion of those accounts.

I'm asking about characterization and valuation of community property, not ownership of the retirement account itself.

When determining each spouse's share of the community estate, is the community value of those retirement accounts considered as part of the overall community property calculation, even though the accounts themselves pass outside probate? Or are they excluded simply because they pass outside probate?

I'm also interested in whether the answer differs between an ERISA-governed 401(k) and a traditional IRA.

Looking specifically for Arizona statutes, case law, or other Arizona authority addressing this issue.

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Probate: Does A Surviving Spouse's 401(k) Or Ira Count Toward The Community Property Calculation?

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