1. Division of Employer and Employee Contributions
Unlike 401(k)s, defined benefit plans don’t show individual account balances. The benefit is instead represented as a monthly payment the participant earns after reaching retirement age. That makes it more difficult—but not impossible—to divide.
In most QDROs for plans like the Eichleay, Inc.. Pension and Profit Sharing Plan, the alternate payee is awarded a percentage (commonly 50%) of the benefit the participant earned during the marriage. This is known as the “marital coverture” method.

