1. Dividing Contributions: What Gets Split?
401(k) plans like the Total Care Solutions Corp. 401(k) Plan often include both employee (participant) deferrals and employer contributions. The QDRO needs to specify exactly what types of contributions the alternate payee will receive.
- If dividing by a percentage or dollar amount, be clear whether it includes just employee contributions or also employer matching and profit-sharing amounts.
- Include a clear determination date (e.g., date of divorce or separation) for accurate calculations.

