Employee vs. Employer Contributions
The Leehan America, Inc.. 401(k) Plan likely includes both employee salary deferrals and employer matching contributions. The QDRO should clarify which sources are being divided. For most divorces, only the portion of the contributions and earnings accumulated during the marriage are subject to division.
Depending on the agreement or court order, the alternate payee may be entitled to:
- A portion of the entire vested account balance
- Only the marital portion, which includes contributions during the marriage

