1. Employee and Employer Contributions
401(k) plans generally include two types of contributions:
- Employee deferrals: Contributions voluntarily withheld from the employee’s salary.
- Employer contributions: Matching or profit-sharing amounts deposited by the employer.
A QDRO should specify whether the alternate payee receives a share of just the employee’s deferrals, the employer’s contributions, or both. In the Lagerlof, Llp 401(k) Profit Sharing Plan, since it includes a profit sharing component, employer contributions are also at play.

