1. Employee and Employer Contributions
Most 401(k) accounts include both employee deferrals and company-matching or profit-sharing contributions. The QDRO should clearly state whether the alternate payee (usually the non-employee spouse) receives a portion of:
- Just the vested portion
- All contributions through a date of division
- Future contributions (uncommon and usually not allowed)
For example, a typical order may state the alternate payee is awarded 50% of the vested account balance as of the date of divorce or separation.

