1. Employee and Employer Contributions
401(k) accounts often consist of both employee salary deferrals and employer matching contributions. The QDRO needs to clearly define what portion of the account is being divided and whether that includes only the employee’s contributions or the employer’s as well.
Make sure to address:
- Date of division—usually the date of separation or divorce judgment
If the participant accrued funds before marriage, those may be considered separate property and excluded. The QDRO must make these distinctions clearly.

