Employee and Employer Contribution Division
A 401(k) includes two main contribution types: employee deferrals and employer matching contributions. It’s common for the QDRO to divide the total vested balance as of a certain date of separation or to allocate a fixed dollar amount to the alternate payee (the non-participant spouse).
If the QDRO divides the plan as a percentage, it must state whether that percentage applies to just employee contributions or the total of both employee and employer contributions. Be clear about this distinction—it directly impacts how much each party receives.

