Dividing Employee and Employer Contributions
A solid QDRO for the Beechwood Hotel Group LLC 401(k) Plan must specify whether the division is based on a percentage of the full account or only the employee’s contributions. It should also address:
- Which contributions are included—employee, employer match, or both
- Date ranges for account division, often tied to the date of separation or divorce
- How investment gains/losses are apportioned between the parties
Make sure the QDRO clearly defines the “valuation date” to avoid disputes and miscalculations later.

