Employee and Employer Contributions
401(k) plans like the Logical Images 401(k) Plan include both employee salary deferrals and potentially matching or profit-sharing contributions from the employer. In divorce, it’s vital to determine the appropriate split of each type:
- Employee contributions are typically 100% vested and divided based on agreed-upon marital property terms.
- Employer contributions may be subject to a vesting schedule. Only the vested portion as of the separation or division date is typically divisible with the alternate payee.
Your QDRO should clearly state the valuation date and address how to handle any unvested employer amounts.

