Employee vs. Employer Contributions
In most 401(k) plans, there are two types of contributions: employee deferrals and employer matching or profit-sharing. When dividing the Autokiniton Retirement Savings Plan, both types of contributions may be part of the marital estate—but only vested amounts are eligible for division. Your QDRO must account for this split explicitly.
Also keep in mind that employer contributions may be subject to a vesting schedule. This means part of the account may not belong to the employee yet—and if it’s unvested at the time of divorce, it may be excluded from the distribution unless specific protective language is included in the QDRO.

