1. Employer Contributions and Vesting Schedules
Many 401(k) plans include employer contributions that follow a vesting schedule. It’s critical to determine what percentage of employer contributions were vested at the time of divorce. Unvested contributions are generally not divided, but you should document vesting cuts clearly in the QDRO.
If the employee is not fully vested at the divorce date, QDRO language should note this and how such amounts are handled if they eventually become vested or are forfeited later.

