Employee and Employer Contributions
401(k) plans include both employee contributions (money the employee chooses to defer from their paycheck) and employer contributions (such as matching funds). A good QDRO can address both, but it’s important to know what has been fully vested.
Only vested funds may be divided through a QDRO. If the employer contributions were not yet vested as of the divorce date, the alternate payee may not be entitled to that portion. This is why obtaining plan statements and the summary plan description is critical before dividing anything.

