1. Employee and Employer Contributions
Most 401(k) accounts like the Full Court Press Inc.. 401(k) Plan include:
- Employee contributions: The portion that the employee directly contributes via payroll deductions; these are always 100% vested.
- Employer contributions: The percentage the employer adds, possibly subject to vesting rules.
Only vested portions of employer contributions can be divided. A good QDRO must distinguish between vested and unvested portions to avoid over-assigning benefits that might not exist or are forfeitable.

