1. Dividing Employee and Employer Contributions
The Master Concessionair, LLC 401(k) Plan likely includes both types of contributions:
- Employee Contributions: These are automatically 100% vested
- Employer Contributions: These may be subject to a vesting schedule
Your QDRO should clearly specify which portion is being divided. Because employer contributions may not be fully vested, the alternate payee can only receive their share of the vested amount as of the divorce date (or another cutoff date as defined in the QDRO).

