1. Dividing Employee and Employer Contributions
Most 401(k) plans contain two types of funds—those contributed by the employee and those contributed by the employer. Often, only vested employer contributions are available for division. Your QDRO must clearly state whether the alternate payee is receiving a portion of both types—or just employee contributions.
If a vesting schedule applies, non-vested employer contributions may not be available for division. The QDRO should make clear whether language includes only vested or all contributions.

