Employer Contributions and Vesting
Most 401(k) plans include both employee and employer contributions. But the employer portion may be subject to a vesting schedule. That means your spouse might not yet own the full employer contribution balance at the time of divorce.
If the QDRO doesn’t clearly distinguish between vested and unvested amounts, it could be rejected. Make sure your attorney specifies whether the alternate payee is entitled only to the vested portion—or if the QDRO should include post-divorce vesting, which is sometimes allowable.

