1. Contributions from Both Employee and Employer
Unlike some retirement accounts that are solely employee-funded, profit sharing plans often contain contributions from both the employee and the employer. The QDRO should define whether the Alternate Payee (typically the non-employee spouse) will receive a portion of:
- Just employer contributions
- Just employee contributions
- All contributions, regardless of source
This is usually based on the marital portion—the time during the marriage when contributions were made. Be sure the QDRO clearly states the assignment method (shared interest or separate interest) and the valuation date for accuracy.

