QDRO

How does the plan administrator allocate the 401(k) money sources when processing a QDRO?

For example, QDRO states that 50% of the account is to go to the x-spouse. Simple enough. What about the different sources (of money)that compose the 401(k) account? Is it as simple as splitting (50/50) all money types (i.e. roth, aftertax, match, profit sharing, etc.) ?

Or is the allocation method included in the QDRO itself?

Thank you



The QDRO itself has considerable flexibility as well as limitations. See “Dividing a defined Contribution plan” in this article:http://www.journalofaccountancy.com/issues/2014/aug/qdro-20149472.html



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