Employee vs. Employer Contributions
401(k) plans often include both employee contributions (salary deferrals) and employer contributions (such as matching funds). The QDRO can direct division of one or both of these components. However, whether employer contributions are included depends in part on the plan’s vesting schedule and date of divorce. Only vested amounts can be divided. Unvested amounts typically revert to the plan if the employee separates from service before fulfilling required years of service.

