1. Employee and Employer Contribution Divisions
401(k) plans consist of both employee deferrals and employer contributions. In most divorces, only the participant’s portion earned during marriage is divided, unless the spouses agree otherwise. But employer contributions may have a vesting schedule, and unvested portions might get forfeited when dividing a plan.
You need to decide:
- Do you include employer contributions in the QDRO?
- Will unvested balances be included or excluded at time of division?
We help our clients determine what’s fair and ensure the QDRO reflects agreed-upon terms—without surprises due to vesting rules or forfeitures.

