Splitting Retirement Benefits: Your Guide to QDROs for the Berman Hopkins Wright & Laham Cpa’s and Associates, Llp 401(k) Profit Sharing Plan

Understanding QDROs and 401(k) Division in Divorce

When couples go through a divorce, dividing retirement assets can be one of the most overlooked — yet most valuable — parts of the process. If you or your spouse has an account in the Berman Hopkins Wright & Laham Cpa’s and Associates, Llp 401(k) Profit Sharing Plan, you’ll likely need a Qualified Domestic Relations Order (QDRO) to divide that account legally and correctly.

A QDRO is a court order that allows a retirement plan like a 401(k) to pay benefits to a former spouse — also known as an “alternate payee” — without triggering taxes or early withdrawal penalties. But not all QDROs are equal. How a QDRO is written can significantly impact how benefits are divided, when they’re distributed, and even whether all assets are recoverable.

Plan-Specific Details for the Berman Hopkins Wright & Laham Cpa’s and Associates, Llp 401(k) Profit Sharing Plan

Here’s what we know about this particular retirement plan that will affect your QDRO process:

Plan Name: Berman Hopkins Wright & Laham Cpa’s and Associates, Llp 401(k) Profit Sharing Plan
Sponsor: Unknown sponsor
Address: 8035 SPYGLASS HILL ROAD
Plan Effective Date: 1980-01-01
Plan Year Start/End: 2024-01-01 to 2024-12-31
Plan Type: General Business 401(k) Profit Sharing Plan
Organization Type: Business Entity
Status: Active
EIN and Plan Number: Unknown (required for QDRO documentation — see below)

Because this plan is maintained by a general business entity and covers typical employee and employer contributions under a 401(k) structure, several technical details must be addressed when preparing a QDRO.

What You Need to Divide the Plan

You Must Know the EIN and Plan Number

Every QDRO must include the Employer Identification Number (EIN) and the Plan Number of the plan being divided. Unfortunately, these details are “unknown” in the data currently available. If you are submitting a QDRO to divide this plan, it’s critical to determine this information through discovery or by requesting it from the plan administrator or your spouse’s employer.

Special Considerations for 401(k) Plans in Divorce

Employee vs. Employer Contributions

In most 401(k) plans, the account value includes both employee contributions (direct deductions from paychecks) and employer contributions (matching or discretionary amounts). Only vested employer contributions are divisible by QDRO. If the employee hasn’t met the vesting schedule set by the plan, the non-vested portion may not be available to the alternate payee.

Vesting Schedule Issues

Vesting schedules vary from plan to plan. Some use a cliff schedule (e.g., 0% vested until year three, then 100%), while others use graded schedules (e.g., 20% vesting per year). If you’re dividing the Berman Hopkins Wright & Laham Cpa’s and Associates, Llp 401(k) Profit Sharing Plan and the earning spouse hasn’t reached full vesting, you may not be entitled to the employer contribution portion that hasn’t vested.

Loan Balances

If there are any existing loans against the 401(k) plan, it’s important to determine whether the balance should be deducted from the divisible amount. Some QDROs assign the loan solely to the account holder, others consider it in the division, reducing the available balance before the split.

We caution against simply ignoring loan balances. Misunderstanding how loans affect the marital value can lead to disputes later — or worse, an administrator rejecting your QDRO.

Traditional vs. Roth 401(k) Contributions

Many plans now have both Traditional (pre-tax) and Roth (after-tax) 401(k) segments. These must be addressed separately in the QDRO. A Roth 401(k) works completely differently from a Traditional 401(k) at the time of withdrawal — especially regarding taxes. An effective QDRO should clearly account for these separate types and either divide them proportionally or distribute them distinctly, depending on your goals.

QDRO Language Tips: What to Include

Full plan name: Always use “Berman Hopkins Wright & Laham Cpa’s and Associates, Llp 401(k) Profit Sharing Plan.”
Plan administrator: Even if the sponsor is “Unknown sponsor,” be sure to identify the administrator’s contact office, usually found on the plan’s summary description.
Clear alternate payee details: Include legal name, Social Security number, and mailing address.
Date of division: Determine the valuation date (e.g., date of separation, date of divorce, or date of distribution).
Allocation method: Often 50/50 of marital portion, unless another percentage was agreed to in the divorce or judgment.
Tax responsibility: Clarify whether the alternate payee will pay taxes on distributions.
Type of account division: State whether amounts are to be rolled into another retirement account or paid directly in cash.

How PeacockQDROs Can Help

At PeacockQDROs, we’ve completed thousands of QDROs from start to finish. That means we don’t just draft the order and leave you to figure out the rest. We handle the drafting, preapproval (if applicable), court filing, submission, and follow-up with the plan administrator. That’s what sets us apart from firms that only prepare the document and hand it off to you.

We maintain near-perfect reviews and pride ourselves on a track record of doing things the right way. Whether you’re dividing a Roth account or identifying vested employer contributions, we know the common traps — and how to avoid them.

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Final Reminders Before You File

Before submitting a QDRO to the court or plan administrator, review the plan’s summary plan description (SPD) for any unique rules. For 401(k) accounts, even simple differences — like immediate vs. delayed distribution rights to the alternate payee — can have big consequences.

If you omit critical terms regarding account type, vesting, or current loan balances, your QDRO might be rejected, causing costly delays. That’s why experience matters when dividing even “standard” 401(k) plans — especially one like the Berman Hopkins Wright & Laham Cpa’s and Associates, Llp 401(k) Profit Sharing Plan where the sponsor and some identifying data aren’t immediately obvious.