1. Dividing Employer and Employee Contributions
The New Pig Corporation Profit Sharing 401(k) Plan likely includes both employee deferrals and employer profit-sharing contributions. When drafting a QDRO, it’s important to clarify:
- Whether the division includes just the employee contributions or both employer and employee contributions
- Whether the proposed split includes investment gains or losses up to the date of distribution
- If the division is based on a specific dollar amount or a percentage of the account balance

