1. Employee vs. Employer Contributions
Most 401(k) plans include components from both employee deferrals and employer contributions, such as matching or profit-sharing. In a QDRO, you must decide if the alternate payee will receive a percentage of just the participant’s contributions, the employer’s contributions, or both.
Since the Williams Enterprises of Georgia 401(k) Profit Sharing Plan appears to include a profit-sharing component, understanding how much of those excess contributions are marital and how much are considered separate property (especially if added after separation) is important for a clean division.

