Employee and Employer Contribution Divisions
This plan includes both employee (participant) contributions and employer profit-sharing contributions. It’s important to decide whether the alternate payee will share in just the participant’s contributions or also the employer’s matching or profit-sharing portions.
Most QDROs divide the account as a percentage or fixed dollar amount as of a specific date—usually the date of separation or divorce. The QDRO needs to clearly specify whether earnings and losses will be included up to the date of distribution.

