1. Employee and Employer Contributions
This 401(k) plan likely includes both employee contributions (which are always 100% owned by the participant) and employer contributions (which may be subject to a vesting schedule). Be aware:
- Only vested employer contributions can be divided through a QDRO.
- You must confirm the participant’s vesting percentage at the time of divorce or valuation date.
- Unvested amounts are not payable to the alternate payee and may be forfeited if the participant leaves employment early.

