Employee and Employer Contributions
401(k) balances typically consist of employee salary deferral contributions and employer matches. A proper QDRO will either:
- Divide the entire account balance as of a specific date (e.g., 50% as of date of separation), or
- Differentiate between pre-marital and marital contributions, if tracing is required
In the case of the 2150 Management Employee Retirement Plan, if the employer offers matching contributions, it’s important to clarify how these will be handled—especially if vesting is incomplete at the time of divorce.

