Employee vs. Employer Contributions
401(k) plans often include pre-tax and/or Roth employee deferrals, as well as employer matching and profit-sharing contributions. The QDRO must account for whether the division includes:
- Just employee contributions
- Employer contributions as well
- Account earnings or losses up to the date of distribution
If employer contributions are included, we also have to verify whether they are vested or not — unvested amounts may be lost if the plan participant leaves before full vesting.

