Employee vs. Employer Contributions
Participants typically make contributions to their own 401(k), but employers often match a portion of those contributions. The QDRO should specify whether the alternate payee (typically the ex-spouse) is receiving a percentage of the participant’s account that includes:
- Just the employee contributions
- Employee + employer contributions
- Only vested employer contributions
A common mistake is giving the alternate payee a flat percentage of the total balance, without accounting for what’s actually vested. That can lead to disputes or delays.

