Employee vs. Employer Contributions
Most 401(k) plans include contributions made by both the employee and employer. A QDRO should clearly state whether the non-employee spouse (known as the alternate payee) is receiving a share of employee contributions only, or both employee and employer contributions.
It’s also essential to clarify the percentage or dollar amount, plus the valuation date (e.g., the date of separation or divorce). A well-written QDRO prevents confusion and delays in implementation.

