1. Employee and Employer Contributions
Every 401(k) plan includes employee contributions (from payroll) and potentially employer contributions (like matching or profit sharing). Depending on the length of the marriage and timing of contributions, only the marital (or community) portion is subject to division.
In many divorces, the order will divide only the participant’s account balance accrued during the marriage. Some QDROs use a flat dollar amount; others use a percentage applied to the marital portion.

