Employee and Employer Contributions
With 401(k) plans, both employee (pre-tax or Roth) and employer (match or profit-sharing) contributions may be on the table for division. However, not all employer contributions are immediately owned by the plan participant — they may be subject to a vesting schedule.
A QDRO can divide only what is vested, so it’s important to verify whether the participant has met all vesting requirements. Any unvested amounts at the time of divorce do not belong to the participant or alternate payee and will typically revert to the employer if forfeited.

