Employee vs. Employer Contributions
401(k) accounts are funded by both employee salary deferrals and often by employer matching contributions. When dividing the account, your QDRO should clarify whether the alternate payee (the spouse receiving a share) is entitled to:
- Only employee contributions
- Both employee and employer contributions
- Gains and losses on those amounts through a specific date
A well-drafted QDRO for the The Brownie Baker, Inc.. 401(k) Profit Sharing Plan will specify this to avoid disputes or delays in payment.

