1. Contributions from the Employee and Employer
With 401(k) plans, it’s critical to spell out which contributions are being divided. That includes:
- Employee deferrals — These are amounts the employee chose to contribute from their paycheck.
- Employer matching or profit-sharing — These are contributions made by Levecke corporation 401(k) plan and trust.
The QDRO should make clear whether the alternate payee is receiving a share of one, both, or all account components. A failure to specify can result in underpayments — or disputes after the divorce is finalized.

