Employee vs. Employer Contributions
Only the vested portion of the account is eligible for division under a QDRO. While employee contributions are always 100% vested, employer contributions—whether matching or profit-sharing—may be subject to a vesting schedule.
During the divorce, both spouses need to understand which part of the account balance is marital property—and which portions are not yet vested and therefore may not be divisible. This becomes especially important when dealing with a plan like the Long Fence & Home, Llp 401(k) Profit Sharing Plan & Trust, which may have forfeiture language if a participant leaves before full vesting.

