Employee and Employer Contributions
401(k) accounts like the Seolta Holdings LLC Ps Plan and Trust typically include both employee deferrals and employer matching or discretionary contributions. The QDRO must precisely define what’s being divided. Some divorcing spouses agree to split only the “vested” balance, while others may divide the entire account as of a specific valuation date. It’s crucial to be clear about:
- Whether one spouse is getting a fixed dollar amount or a percentage
- Whether gains and losses will be applied
- How employer contributions (vested and unvested) are handled

