Let's say that a divorce is final in 2014. The decree states that 50% of the petitioner's 401k account shall be awarded to the respondent. The value of the 401k account at the time the decree was signed was 400,000. It is now 2.5 years later, and the QRDO is still not filed. The 401k account of the petitioner is now 510,000. Is the respondent entitled to half of 400,000 or 510,000? How much time can pass before the QRDO must be filed? Will the respondent ever be entitled to more than 200,000?