Employee and Employer Contributions
401(k) accounts typically include two components: contributions made by the employee, and any matched or profit-sharing contributions made by the employer. The QDRO should identify which portions are to be divided and how.
If the alternate payee (the spouse receiving a portion of the account) is only entitled to part of the marital period balance, make sure the QDRO defines the precise division. For example, “50% of the vested account balance as of June 30, 2023, plus gains and losses through the date of distribution.”

