Employee vs. Employer Contributions
This 401(k) plan likely includes two types of contributions: those made by the employee and those made by the employer. In divorce, most QDROs award a marital (community or equitable) share based on account balances during the marriage. However, employer contributions may be subject to a vesting schedule — meaning some benefits may not be fully owned by the participant yet.
The QDRO must clearly define:
- Whether both employee and vested employer contributions are being divided
- What happens to any non-vested amounts
- The division date (often the date of separation or divorce)
We always check with the aviation sponsor — Aviation maintenance group Inc. 401(k) profit sharing plan & trust — to confirm which contributions are vested at the relevant time.

