A New York state separation agreement dated 10/12/2007 was partially executed except for transfer of 401k assets. Divorce is not final. Is a court likely to rule that I be held to transfer recession reduced assets to the same value that once was in there ? It seems unfair that I would have to incurr those losses AND make up the difference, probably in cash.
Thank You.

I don't know what the rule of thumb is but if the 10/12/07 Separation Agreement was signed and filed it is still in effect - which means its terms must be met.

Negotiate a replacement Settlement Agreement if the other party will consent.

If the market had gone up, would you be concerned about have to give up a smaller percentage?