Employee vs. Employer Contributions
401(k) accounts typically hold two types of funds: employee (participant) contributions and employer (company matching) contributions. Many plans, including the Dallas National Golf Club 401(k) Plan, have vesting schedules that govern when employer contributions become the participant’s property. The QDRO must explicitly state whether the alternate payee is entitled to vested balances only or a share of unvested amounts as well (though enforceability depends on plan rules).

