Employee vs. Employer Contributions
401(k) balances usually include both employee contributions (dollars you have contributed from your paycheck) and employer contributions (such as a match). These two categories are divided differently in a QDRO.
- Employee contributions are always 100% vested and divisible.
- Employer contributions may be subject to a vesting schedule — if some are unvested at the time of divorce or QDRO entry, they may not be distributable to the alternate payee.
This is a particularly sensitive issue in plans like the Chick-fil-a Forest Hill 401(k) Plan, where employer contributions may not be fully vested at the time of the divorce.

