Traditional vs. Roth Contributions
Modern 401(k) plans often contain both pre-tax (traditional) and post-tax (Roth) contributions. Your QDRO must specify how each account type is to be divided. If not, the plan administrator may ignore one type entirely or delay processing while seeking clarification.
- Traditional (pre-tax): Taxes are deferred until distribution
- Roth: Contributions are post-tax; qualified withdrawals are tax-free
When dividing these accounts, you may need to indicate whether the award applies proportionally to both, or to one specific account source. This is a common problem when QDROs are not properly customized for a dual-source 401(k) plan like this one.

