1. Employee and Employer Contributions
Participants in the Dallas Flat Glass Distributers 401(k) Plan may have multiple sources of funds in their account:
- Employee Deferrals: These are always 100% vested and divisible in a QDRO.
- Employer Matching/Profit-Sharing Contributions: These may be subject to a vesting schedule. Only vested balances as of the QDRO cut-off date are divisible.
It’s essential to state a clear “as of” date in the QDRO, such as the date of divorce or separation, in order to calculate the exact value of vested and unvested amounts.

