Employee and Employer Contribution Division
In most 401(k) plans, account balances are made up of employee salary deferrals and employer matching or discretionary contributions. The QDRO must specify how each part gets divided. Many plans require exact clarification whether you’re taking a percentage, flat dollar amount, or rolling the account contributions into separate distributions.
If your divorce agreement is based on a specific valuation date, the QDRO needs to state that date precisely. That way, both parties receive their fair share from the right point in time.

