A client who has $75,000 in a Roth with $33,000 in contributions is awarding his spouse $30,000 to her Roth. The qualified divorce transfer form does not mention anything about contributions vs. gain. So when she has the $30,000 in her Roth will she not be able to touch it? Is it considered all gain? $33,000 is 44% of $75,000 so do we consider that 44% of her $30,000 is contribution ($13,200)? Does that mean that he is only left with $19,800 (44%) in contributions for his remaining $45,000 that's in his Roth?