Employee and Employer Contributions
When dividing a 401(k), you need to determine which contributions are marital property. Employee contributions are typically fully vested and divided based on the marriage overlap. Employer contributions may have a vesting schedule, which determines whether any portion is forfeitable.
In the QDRO, we can structure the division as a percentage of the account balance as of a specific valuation date, or as a dollar amount. If there are unvested employer contributions, those portions need to be addressed clearly to avoid confusion later.

