1. Employee and Employer Contribution Division
Most 401(k) accounts include employee salary deferrals and employer matching or profit-sharing contributions. In a divorce, both types typically get divided unless otherwise agreed in the settlement.
However, employer contributions may be subject to a vesting schedule. It’s critical to determine which contributions are “vested” at the time of division. Unvested portions often aren’t divisible unless the participant later meets the vesting requirements (and the QDRO includes “if, as, and when” language).

