Account Types Within the Plan
This 401(k) plan may have both traditional (pre-tax) and Roth (after-tax) contributions. When drafting the QDRO, it’s essential to specify what portion of each account type is to be divided. A QDRO can specify amounts in:
- Percentage terms (e.g., 50% of the account as of a specific date)
- Dollar amounts (e.g., $25,000 from the traditional 401(k) only)
- Each account type separately (traditional vs. Roth)
If you’re unsure what types of contributions were made, request a full statement from the plan as of the valuation date you want to use. Be sure the QDRO covers this clearly.

