1. Employee vs. Employer Contributions
It’s common for the account to include both employee deferrals and employer matches. These contributions can be divided differently depending on how the QDRO is written. For example, you may want to split just the marital portion or divide the full account as of a specific date.
Make sure the QDRO clearly states whether it includes:
- Only the employee’s contributions
- Both employee and vested employer contributions
- All contributions, including unvested amounts (if the plan permits future vesting)

