Employee vs. Employer Contributions
In a 401(k) plan, the total balance may include both employee salary deferrals and employer matching or profit-sharing contributions. Only the vested portion of the employer contributions can be divided in a QDRO. A common mistake is attempting to divide unvested funds, which can create major delays.
Check with the plan administrator to confirm the participant’s vesting schedule. Vesting may be based on years of service or other company policies. We recommend getting a full plan summary and participant statement before drafting the QDRO.

