1. Employee vs. Employer Contributions
Many 401(k) plans include both employee (pre-tax or Roth) and employer (matching or discretionary profit sharing) contributions. A proper QDRO must clarify whether the alternate payee (typically the former spouse) will receive a portion of just the employee contributions, or both employee and employer dollars.
Important: Employer contributions often have a vesting schedule. If some of the employer contributions are not yet vested, they may not be divisible.

