Employee and Employer Contributions
In most 401(k) plans, contributions include both what the employee set aside from their paycheck and any matching or profit-sharing contributions made by the employer. Dividing these in a QDRO must take into account:
- Timing of contributions: Marital versus post-separation or post-divorce amounts
- Employer match: Some employers contribute after employee vesting or on a delayed schedule
- Contribution limits: Each party needs to understand IRS limits when reassessing their finances post-division

