1. Division of Employee and Employer Contributions
Employee contributions to the Compri Consulting, Inc.. 401(k) Plan are usually fully vested immediately, meaning they’re available for division. Employer contributions, however, are often subject to a vesting schedule. That means only the portion that is vested as of the divorce date can be divided.
A properly drafted QDRO will specify whether the alternate payee receives a percentage or flat amount and whether that includes only vested employer contributions or both vested and future vesting rights (the latter is rare and generally not permitted).

