Employee vs. Employer Contributions
In many 401(k) plans, contributions come from both the employee and employer. Only the vested portion of employer contributions is divisible in most divorces. If contributions weren’t fully vested at the time of your separation or divorce, the non-vested amounts may be forfeited and not available for division. Your QDRO should clearly identify what portion is to be divided and based on what date (e.g., separation date, divorce date, or date of QDRO submission).

