1. Employee and Employer Contributions
In most 401(k) plans, both the employee and employer make contributions. While employee contributions are typically 100% vested, employer contributions may be subject to a vesting schedule. That’s one of the first things we look at when drafting a QDRO for the Grand Valley Manufacturing Company 401(k) Plan.
If the participant hasn’t met the vesting period, a portion of the employer’s contributions may not belong to them—and therefore can’t be divided in divorce. A well-drafted QDRO will reflect what’s vested versus what may be forfeited.

