1. Dividing Contributions: Employee vs. Employer
401(k) plans include two major types of contributions: those made by the employee from their paycheck and those the employer contributes, sometimes based on a match formula. A properly drafted QDRO for the Gron Confections LLC 401(k) Plan should distinguish between the two:
- Employee Contributions: Typically 100% vested and easily divided.
- Employer Contributions: May be subject to a vesting schedule, which means the full match might not be available for division unless certain criteria are met.
The QDRO should clearly state whether the alternate payee is receiving a percentage or flat dollar amount and whether that includes employer match or is based solely on employee contributions.

