1. Employee and Employer Contributions
401(k) plans typically include both employee deferrals and employer contributions like matches or profit sharing. While employee contributions are always 100% vested, employer contributions may be subject to a vesting schedule. In a QDRO for the Marles Retirement Plan, be sure to:
- Determine how much of the employer contribution is vested as of the separation date
- Exclude unvested portions, unless future vesting will be shared
- Specify whether the division is a flat dollar amount or a percentage of the account balance as of a particular date

