1. Employee and Employer Contribution Division
Most 401(k) QDROs aim to split only the contributions—and investment growth—earned during the marriage. The QDRO will need to specify what portion of the account is marital and how it will be shared. If the employee was contributing before or after the marriage period, those portions are typically considered separate property and excluded from division—unless otherwise negotiated.
Employer contributions can add complexity. These may have different vesting schedules, and only the vested portion as of the separation date is usually divisible via QDRO. It’s critical to confirm the vesting status of employer contributions with the plan administrator.

