1. Employee and Employer Contributions
The Pfister Energy, Inc.. Retirement Savings Plan likely includes both employee deferrals and employer-matching contributions. A participant may have a balance composed of:
- Elective deferrals (employee contributions)
- Employer match or profit-sharing contributions
Your QDRO needs to clearly state whether it covers just the participant’s contributions, just the employer’s, or both. This should be specified as either a dollar amount or a percentage of the total account balance as of a specific date (usually the date of separation or divorce judgment).

