Division of Contributions
401(k) plans like this one allow for both employee deferrals and employer matching or profit-sharing contributions. The QDRO must specify which portions of the account are being divided—only the employee’s contributions, both employee and employer contributions, or some other method like percentage or hard-dollar amount.
It’s especially important to determine whether employer contributions are subject to a vesting schedule. If the contributions are not fully vested, unvested portions may be forfeited, reducing the alternate payee’s share.

