Employee and Employer Contributions
401(k) plans typically include contributions made by the employee (voluntary deferrals) and contributions made by the employer (usually matching or profit-sharing). In a QDRO, it’s common for the alternate payee (the spouse) to receive a flat percentage or dollar amount of either:
- The total balance as of a specific date (often the date of separation or divorce)
- Only the vested portion of the account
It’s important to specify whether the award includes both employee and employer contributions, and whether gains and losses after that date should be included.

