Employee vs. Employer Contributions
In most cases, the account includes both employee deferrals (money the participant chose to contribute from their paychecks) and employer contributions (company matches or discretionary contributions). A good QDRO must specify which funds are being divided and in what percentages.
For example, an ex-spouse may receive 50% of the participant’s 401(k) balance as of the date of separation. But does that include company contributions? Only vested amounts count, and unvested employer matches may be forfeited under the plan rules. This is where you need legal clarity.

