Employee vs. Employer Contributions
The Avenue Consultants Inc. 401(k)/profit Sharing includes both employee contributions (elected deferrals from the participant’s paycheck) and employer profit-sharing contributions. A QDRO should clearly specify whether the alternate payee (usually the non-employee spouse) is entitled to a share of just the employee’s contributions, or a portion of both employee and employer funds.
Most QDROs divide the total account balance “as of” a specific date, including all vested contributions and earnings. However, employer contributions might not be fully vested at the time of divorce—more on that below.

