Employee Contributions vs. Employer Contributions
Most 401(k) accounts include both employee deferrals and employer matches. In a divorce, you may be entitled to a portion of both types of contributions—but the employer match often has a vesting schedule. That means your spouse might not own the full match yet.
If the Jat Oil, Inc.. 401(k) Plan has a vesting schedule (which is typical for corporations), only the vested portion may be divided. Unvested funds typically revert to the plan if the employee leaves the company before fully vesting.

