Employee and Employer Contributions
401(k) plans typically include both employee deferrals and employer matching or profit-sharing contributions. The QDRO can apply to all or part of these contributions, depending on your divorce agreement.
- If the participant made all contributions before the marriage, they may be separate property under your state’s law.
- Employer contributions may be subject to vesting rules, which we’ll cover below.
- The QDRO can specify a flat amount, percentage, or formula to divide the account.

