1. Employee and Employer Contributions
Most 401(k) plans include both types of contributions. Typically, employee contributions are immediately the property of the participant, while employer contributions may be subject to a vesting schedule.
When drafting the QDRO, it’s critical to specify whether both employee and employer contributions are to be divided, and whether the order applies only to vested amounts or also to future vesting. Unclear language can lead to delays—or outright rejection by the plan administrator.

