1. Dividing Employee and Employer Contributions
Most 401(k) accounts are built with both employee deferrals and employer matches or contributions. When dividing the Iconic Logistics LLC 401(k) Plan, the QDRO needs to account for both types of contributions.
- Ensure the order includes all contributions accrued up to the date of division.
- Be clear on whether the alternate payee (usually the ex-spouse) is getting gains and losses on their share.
Employer contributions might be subject to a vesting schedule. That leads us to the next point.

