Employer and Employee Contributions
401(k) plans often include both employee contributions (which are always fully vested) and employer contributions, which may be subject to a vesting schedule. If the plan participant isn’t fully vested, some of the employer-contributed funds might be forfeited upon separation from employment — leaving less to divide.
QDROs should clarify whether the alternate payee’s portion includes only vested funds or anticipated future vesting. Always check if the plan allows post-separation vesting to count, especially for longer marriages.

