Employee vs. Employer Contributions
The C & C Market Research, Inc.. 401(k) Plan likely includes both employee salary deferrals and employer matching contributions. When preparing a QDRO, it’s critical to define whether you’re dividing just the employee’s contributions, or all plan assets including vested employer matches.
In many divorces, the alternate payee is awarded 50% of the participant’s vested balance as of the date of separation or another acceptable date. Be aware that employer contributions may have a vesting schedule—meaning the participant may not be entitled to 100% of those funds yet.

