Employee and Employer Contributions
The 401(k) will include contributions from the employee and possibly from the employer. Employee contributions are always 100% vested, but employer contributions may be subject to a vesting schedule. If your divorce occurred while the employee was still working and contributions weren’t fully vested, the QDRO must either:
- Exclude unvested amounts, or
- Include a provision that adjusts if the employee earns additional vesting later
If this section is drafted incorrectly, the alternate payee may receive less than what was intended—or nothing at all from the employer portion.

