Dividing Contributions: Employee vs. Employer
401(k) accounts have both employee contributions (which are always 100% vested) and employer contributions, which may be subject to a vesting schedule. This means you may only be entitled to the vested portion of the employer’s contributions as of the date of divorce or the date used in the judgment.
Be aware of the following:
- Participant contributions are always divisible in full
- Only vested employer contributions can be awarded
- The vesting schedule must be reviewed to determine which amounts are eligible for division

