1. Contributions: Employee vs. Employer
401(k) plans are made up of two main components: employee deferrals (money the participant contributes) and employer contributions (such as a match or profit-sharing). The QDRO should clearly state whether the division applies to:
- Only employee contributions
- Only employer contributions
- Both
In many divorces, both are divided equally from the date of marriage to the date of separation. For the Entrust Manufacturing Technologies Inc.. 401(k) Plan, be sure to account for all parts of the account in your settlement agreement so your QDRO reflects this precisely.

