My ex got 100% of my 401K. Penalties were taken out before he received the check but even though it was my 401K he paid the income tax on it because the check went to him. Ha HA - because he thought that would work out the other way and was taking some delight in sticking it to me at tax time. :/
I live in a 50/50 state and his school loans were twice what the cash out value for my 401K was. I could have either cashed out the 401K or took a loan out to pay off half. I didn't think that was fair but I didn't have the money to fight in court, especially in a 50/50 state so probably wouldn't have won the loan fight anyway and I still would have had to give him 1/2 the 401K. I also couldn't be saddled with a loan that big when I knew he'd bail on me and I'd be raising four kids alone.
My ex always talked badly of people that did those kinds of things during a divorce and said how he'd never do that and be so reasonable about houses etc. yet of course he did the same thing. He wouldn't pay anything on the repairs to sell the house or the house payments (never did pay anything on that) and of course - he got 1/2 the profit. I would have had to pay more to go to court over it. When push comes to shove he wanted me to PAY and pay I did. Worth every penny too.