1. Employee and Employer Contributions
401(k) accounts typically contain both employee (participant) contributions and employer matching contributions. When dividing the The Ohio Eastern Star Home Inc.. 401(k) Plan, it’s important to consider:
- What percentage of the account was contributed during the marriage?
- What portion of employer contributions is vested?
- Do both pre-marital and post-marital contributions need to be excluded?
A precise QDRO will clearly define the marital portion being divided. We commonly use coverture formulas (also known as time-rule formulas) to calculate what part of the account was earned during the marriage.

