Employee and Employer Contributions
401(k) plans like this one may include:
- Employee deferrals (traditional or Roth)
- Employer matching contributions
- Employer profit sharing contributions
Employer contributions may be subject to vesting schedules — meaning only the vested portion is actually available for division. For example, if the participant quits or divorces before they’re fully vested, the unvested portion can be forfeited. This needs to be considered in the QDRO to avoid over-promising funds that may not exist.

