Dividing Employee and Employer Contributions
401(k) accounts typically include both employee deferrals and employer matching or profit-sharing contributions. These are treated differently:
- Employee deferrals are generally considered marital property if they occurred during the marriage and are fully divisible.
- Employer contributions may be subject to vesting. If the participant is not fully vested, only the vested portion is divisible.
Your QDRO should clearly state whether the awarded portion includes all vested amounts as of the date of division or a specified percentage.

