1. Division of Contributions
Most 401(k) plans include both employee contributions and employer matching contributions. In divorce, both contributions may be divided depending on what was accrued during the marriage. Your QDRO should clearly state whether:
- The alternate payee is receiving only the marital portion, or the total account balance as of a certain date.
- The division includes earnings and losses accrued after the division date.
- Loan balances are considered part of the participant’s share or are excluded.

