1. Employee vs. Employer Contributions
The Conterra Ultra Broadband, LLC 401(k) Plan likely includes both employee contributions (deferred from wages) and employer contributions (company match or profit-sharing). Only the vested portion of the employer contributions will be available to the alternate payee.
It’s critical to determine:
- Whether employer contributions were fully vested at the time of divorce
- If the participant was not yet fully vested, how those unvested amounts should be treated
- If vesting continues post-divorce and how that affects any future payout

