1. Employee and Employer Contributions
Many 401(k) plans include both employee contributions (from salaries) and employer contributions (like matching or profit-sharing). A QDRO can divide both, but only if they are vested. Non-vested employer contributions usually stay with the employee spouse, unless the plan specifies otherwise. Every QDRO we write for plans like this includes a detailed review of vesting schedules to make sure no one assumes they’re entitled to something the plan won’t allow.

