Account Types Within the Plan
This 401(k) may include both traditional pre-tax contributions and Roth after-tax contributions. That distinction matters—Roth balances have already been taxed, meaning they come with different rules for withdrawals and taxation. A proper QDRO will specify how each type of account will be divided.
- If the plan separates Roth and traditional accounts, they must be allocated proportionally or written separately in the QDRO.
- Tax consequences vary—getting this wrong could affect what either party receives or owes later.

