1. Employee and Employer Contributions
401(k) accounts typically include two types of contributions:
- Employee elective deferrals: Amounts the participant chose to contribute from their paycheck
- Employer contributions: Matching or discretionary contributions made by the company
Whether the alternate payee is entitled to a share of both depends on the divorce terms. Also, the QDRO needs to specify whether it divides the account as of a specific date (commonly called the “division date”) and whether investment gains or losses after that date apply to the alternate payee’s share.

