Employee vs. Employer Contributions
Employee contributions in a 401(k) are always 100% vested, which means they’re subject to division regardless of when the employee leaves the company. Employer profit-sharing contributions, however, follow a vesting schedule. In other words, depending on how long the employee worked at the company, a portion of the account may not belong to them yet—and therefore not subject to division at all.
This becomes particularly important for divorces occurring during shorter-term employment. A QDRO for this plan must clearly distinguish which contributions are vested and which are not at the time of division.

