Employee vs. Employer Contributions
In general, a 401(k) account consists of contributions made by the employee (participant) and possibly matching or discretionary contributions from the employer. When preparing a QDRO for the Infinity Medical of Wny Pc 401(k) Plan, it’s critical to specify whether the alternate payee is entitled to just the marital portion of the participant’s contributions, the employer’s contributions, or both.
Employer contributions are often subject to a vesting schedule. If part of the employer match is not yet vested at the time of division, the alternate payee may not be entitled to those funds. This makes timing a crucial factor in deciding when to value the account.

