1. Employee and Employer Contributions
This plan likely includes both employee deferrals and employer matching contributions. A proper QDRO must make it clear whether the division applies only to employee contributions, or also to employer matches.
It’s common practice to divide the entire account — including both employee and employer money — as of a specific date (usually the date of divorce or separation). That said, employer contributions may be subject to a vesting schedule, which leads to the next point.

