1. Contributions: Employee vs. Employer Match
The total balance in a 401(k) plan often includes both employee contributions (which are always fully vested) and employer contributions (which may be subject to a vesting schedule). In the Angel Fire Resort Operations, LLC 401(k) Profit Sharing Plan, your QDRO should clearly define:
- Whether the alternate payee receives only the vested account balance as of the separation date or a portion of ongoing contributions and growth
- How to treat any pending employer contributions at the time of division
- Whether the order divides pre-tax contributions, Roth contributions, or both
Failure to correctly divide these account types may result in the order being rejected or federal tax issues for one or both parties.

