Employee vs. Employer Contributions
With the Gold Rush Amusements, Inc.. 401(k) Plan, employee contributions are always 100% vested. That means any money the participant put into the account during the marriage is subject to division. Employer contributions, on the other hand, often follow a vesting schedule—which is especially common among plans in the General Business sector.
If the employee is not fully vested at the date of the divorce, a portion of employer contributions may still be forfeited, even if listed in the account balance. A well-drafted QDRO will specify that the alternate payee only receives a share of the vested portion.

