1. Dividing Employee and Employer Contributions
The Demler Brothers LLC 401(k) Profit Sharing Plan & Trust will likely include both employee salary deferrals and employer profit-sharing contributions. In a divorce, both components might be divisible, but employer funds may be subject to a vesting schedule. That means some of the employer funds may not belong to the employee (or to the ex-spouse) yet.
Be sure the QDRO wording specifies how to handle unvested amounts—many plans will ignore them if the participant is not vested as of the division date.

