Employee and Employer Contributions
In most 401(k) plans, both employee and employer contributions are included in the account. Contributions made during the marriage are typically considered marital property. However, employer contributions may be subject to a vesting schedule. If contributions are unvested at the time of the divorce, they might not be allocated in the QDRO.
When dividing the Dunlop Protective Footwear Usa Retirement Plan, it’s essential to:
- Determine what portion of the account was earned during the marriage
- Identify any unvested employer contributions
- Avoid dividing amounts that were forfeited or not yet earned

