Employee and Employer Contributions
The total balance of a 401(k) plan typically includes:
- Employee deferrals (money your spouse contributed)
- Employer matching or profit-sharing contributions
The QDRO can divide either the entire account or just the marital portion of the account accrued during the marriage. You can choose a percentage, flat dollar amount, or a formula that calculates the share based on dates of marriage and separation. Make sure the QDRO clearly states how both employee and employer contributions are treated.

