A marriage contract or a judgment establishing a regime of separation of property is effective vis-à-vis third parties in respect of immovable property if it is entered in the transmission registers of the parish where the patrimony is located and in respect of movable property when it is established in the parish or in the parishes where the spouses are domiciled, for registration. Section 2332. Under the usual rules of common ownership, any qualified retirement plan or IRA acquired during marriage would be treated as common property under Louisiana law. These rules also apply in the context of divorce. After the divorce, any spouse has a group interest in the qualified pension plan or IRA, regardless of whether that spouse contributed to the plan. In such a case, the things that each spouse acquires are separate property. The division shall be effective vis-à-vis third parties if it is notified of registration in accordance with the procedure laid down in Article 2332. Art. 2336. An undertaking entered into by a spouse before or during the community matrimonial property regime may be honoured at the end of the plan from the patrimony of the former community and the separate patrimony of the spouse who entered into the undertaking. The same rule applies to an obligation of lawyer`s fees and expenses in a divorce action brought by a spouse between the date of filing of the application for divorce and the date of the divorce decree terminating the Community system. . .