Not all assets are the same. They are like apples and oranges. Since this is the case, look at whether your assets are pretax or post tax.
Pretax assets include 401k(s), 403b(s), Roth IRAs, and IRAs. When money was deposited in these accounts, you hadn't paid taxes on that money yet. Because of this, there are restrictions as to when you can take the money out without income tax and penalties. Yikes! Penalties!
Post tax assets include checking accounts, savings accounts and joint investment accounts. When money was deposited in these accounts, you had paid taxes on the money. But don't forget your capital gains tax!
Of course there are exceptions and that's why is beneficial to work with a Certified Divorce Financial Analyst.
Deana A. Brown, CFP®, CDFA®