Employee and Employer Contributions
In defined contribution plans like the Cis Industries 401(k) Plan, contributions come from both the employee and the employer. When drafting a QDRO, it’s essential to specify whether the division includes:
- Only employee contributions
- Employee + employer contributions
- Associated earnings/losses through the date of division or distribution
If employer contributions are subject to vesting, any unvested amounts may not be transferred to the alternate payee. This is why it’s important to understand the vesting schedule.

