401(k) Contribution Types: What’s Divisible
Most 401(k) plans consist of different types of contributions:
- Employee Contributions: Always 100% vested and fully divisible via QDRO.
- Employer Contributions: May be subject to a vesting schedule.
- Matching Contributions: Treated the same as employer contributions and may be partially or fully unvested.
- Roth 401(k) Accounts: Require special handling due to tax implications and must be clearly defined in the QDRO.
Understanding which parts of the account are included during division is essential. At PeacockQDROs, we carefully review plan statements to track separate accounts, including pre-tax vs. Roth funds, and identify what’s subject to division.

