Employee vs. Employer Contributions
Most 401(k) plans are funded by both employee deferrals and employer matching or profit-sharing contributions. In divorce, the QDRO can allocate a percentage or dollar amount of the total account, or just the marital portion (usually the amount earned during the marriage).
Set clear terms in the QDRO to avoid disputes later. For example, you can divide the account as of the date of separation or a specific date agreed upon during the divorce, with or without investment earnings.

