Employee and Employer Contributions
401(k) plans typically include both employee deferrals and employer contributions. In divorce, the QDRO will specify whether the division includes:
- Only the participant’s contributions made during the marriage
- Employer matching or discretionary contributions
- Growth or losses on the account through a specific date
Employer contributions can be subject to a vesting schedule, which means the account balance may include funds the employee is not currently entitled to keep. The QDRO must reflect these limitations to avoid confusion or delay.

