1. Employee and Employer Contributions
401(k) plans typically include both employee deferrals and employer contributions. While employee contributions are always 100% vested immediately, employer contributions may be subject to vesting schedules. That means not all funds may be available to divide unless fully vested at the time of divorce. Be sure your QDRO accurately states whether the alternate payee should receive:
- Only vested funds as of a specific date
- A percentage of future vesting (rare, but sometimes negotiated)

