Employee and Employer Contributions
401(k) plans usually include both employee salary deferrals and employer contributions. In some divorces, only the portion earned during the marriage is subject to division. Employer contributions can complicate matters further if they are subject to a vesting schedule.
- Check the plan’s Summary Plan Description (SPD) for vesting rules.
- If the participant isn’t fully vested, you may only receive a partial share of the employer match.
- Make sure the QDRO clearly states how to deal with forfeited, unvested amounts.

