Employee and Employer Contributions
This plan likely includes both employee salary deferrals and employer matching or discretionary contributions. These are not always treated the same:
- Employee contributions are typically 100% vested
- Employer contributions may be subject to a vesting schedule
When dividing the plan, it’s critical to determine what was vested at the time of divorce or QDRO submission. Unvested amounts often revert back to the plan if the employee leaves before meeting service requirements.

