Employee vs. Employer Contributions
A QDRO must clearly state what portion of the account the alternate payee is entitled to. With the Hiller Comerford Injury & Disability Law, Pllc 401(k) Profit Sharing Plan, this may include:
- Employee pre-tax contributions
- Employee Roth contributions
- Employer matching contributions
- Profit-sharing portions
Each of these components can be divided differently depending on your divorce decree. It’s not uncommon for only the marital portion of the account—that is, the contributions and gains made during marriage—to be subject to division. Always clarify cut-off dates and whether gains or losses should be adjusted up to the distribution date.

