Employee vs. Employer Contributions
When a participant earns retirement benefits through salary deferrals (employee contributions) and employer matches, the division depends on what contributions were made during the marriage. In most states, only contributions and earnings accumulated during the marriage are considered marital property and subject to division.
The QDRO should clearly state:
- Whether the alternate payee (non-employee spouse) is entitled to a share of just the marital portion or the full account
- If both traditional and Roth subaccounts are to be divided
- Whether gains and losses from the date of division through the date of transfer are included

