1. Contribution Types: Employee vs. Employer
In this type of plan, the participant likely contributes pre-tax or Roth (after-tax) income into their 401(k), while the employer may match a portion of that or offer discretionary profit-sharing contributions.
Here’s where it gets important: only the portions that are considered marital property are divisible under a QDRO. Contributions made before the marriage or after the date of separation are usually considered separate property under state law. You’ll also need to check whether the employer contributions are vested, which impacts whether they can be divided.

