1. Employee vs. Employer Contributions
The Berkshire Partners LLC Retirement Plan likely allows for both employee deferrals and employer matching contributions. These two types of contributions may be subject to different rules:
- Employee Contributions: These are considered marital property and can usually be split based on the agreement or judgment.
- Employer Contributions: These might depend on the plan’s vesting schedule. Any unvested employer contributions may be forfeited and thus not available to divide.
Tip: If one party is owed part of the employer match, you’ll need vesting information from the plan administrator. Make sure your QDRO either clearly excludes unvested portions or includes language awarding the vested portion only.

