1. Employee and Employer Contributions
In a 401(k) plan like the Nissan Motor Corp.. in Guam 401(k) Profit Sharing Plan, both the employee and employer may make contributions. A QDRO should clearly state whether the alternate payee (usually the former spouse) will receive:
- A portion of just the employee’s contributions
- A portion of both employee and employer contributions
- A specific dollar amount or a percentage of the total
Make sure the agreement or QDRO specifies the valuation date (e.g., date of separation or date of divorce) to avoid future disputes.

