Employee and Employer Contributions
This 401(k) plan likely contains both employee deferrals and employer matching contributions. Dividing the account typically includes:
- Employee Contributions: Fully owned by the participant and generally 100% vested from the start.
- Employer Contributions: Subject to a vesting schedule. Unvested amounts may be forfeited upon the participant’s employment termination and are not owed to the Alternate Payee.
It’s essential to review a recent account statement or Summary Plan Description to determine how much of the employer match is vested at the time of divorce or distribution.

