Employee and Employer Contributions
In most 401(k) plans, there are two sources of deposits: employee deferrals and employer matching or profit-sharing contributions. A QDRO can award a portion of either or both to the non-employee spouse (called the “alternate payee”).
It’s common to divide the full account by percentage—for example, awarding 50% of the total plan balance as of the date of marriage or the date of separation. However, if you only intend to divide certain types of contributions, that needs to be explicitly stated in the QDRO.

