Employee Contributions vs. Employer Contributions
Most 401(k) plans are funded by both the employee and the employer. The participant’s own salary deferrals are usually 100% vested immediately. However, employer contributions may be subject to a vesting schedule based on the years of service.
This means an ex-spouse could be entitled only to the vested portion of the employer match. Your QDRO must specify whether it divides only vested benefits or includes potential future vesting if permitted by the plan.

