1. Employee and Employer Contributions
Because this is a 401(k)-type plan, it most likely includes both employee salary deferrals and employer matching or discretionary contributions. If you’re the alternate payee (the spouse receiving a portion of the plan), the QDRO should specify whether your award includes both types of contributions or just the employee contributions.
Some key questions we address in drafting:
- Is the award based on the account balance as of a specific date (e.g., date of separation or date of divorce judgment)?
- Should gains and losses from that date to the distribution date be included?
- Is the alternate payee entitled to a flat dollar amount or a percentage?

