Employee and Employer Contributions
Contributions in a 401(k) plan can come from both the employee (pre-tax or Roth) and the employer (often through matching contributions). A fair QDRO must specify how these contributions are to be divided. Many divorcing couples agree to split the marital portion of the account—typically calculated from the date of marriage to the date of separation or divorce. However, how contributions are split should be clearly defined in both the divorce agreement and QDRO.

