1. Employee vs. Employer Contributions
401(k) plans include contributions made by the employee (the participant) and, in many cases, matching contributions from the employer. In the Deep Land LLC 401(k) Plan, these employer contributions may be subject to a vesting schedule.
This means timing matters. Only the vested portion of the employer match is available for division. Your QDRO must clearly state whether it applies to:
- Just the participant’s own contributions
- Both participant and employer contributions (as vested on the separation or division date)

