1. Employee vs. Employer Contributions
Most 401(k) plans consist of both employee salary deferrals and employer contributions. It’s essential to know which contributions are subject to division—especially since employer contributions may come with a vesting schedule. In drafting a QDRO for the Mcintyre Manufacturing Group 401(k) Plan, we ensure that:
- Only the vested portion of employer contributions is divided
- Plans with a delayed vesting schedule are factored correctly
- The order clearly distinguishes between employee and employer contributions

