1. Employee vs. Employer Contributions
The Center Court Management LLC 401(k) Profit Sharing Plan & Trust is likely made up of two parts: deferral contributions made by the employee, and profit-sharing or matching contributions from the employer. It’s important to understand that:
- Employee contributions are always 100% vested and available for division.
- Employer contributions may be subject to a vesting schedule—meaning part of the account may not be eligible for division depending on how long the employee-spouse has worked there.
When drafting the QDRO, be sure to confirm the vesting status as of the cutoff date in the divorce (often the date of separation, trial, or judgment).

