Tracings are usually carried out for Defined Contribution Plans such as 401(k), 403(b), 457(b) & IRAs.
Tracings identify the community property and separate property in Defined Contribution Plans by taking into account the contributions made during marriage and attribute the investment returns accordingly.
Tracing is recommended for all defined contribution plan accounts to ensure accuracy in tracking contributions, loans, distributions and investment returns, from the date of separation through distribution. As explained in the following article, do not rely on the third party administration to make these calculations accurately. More information is provided in the following article.