Employee and Employer Contributions
Employer-sponsored 401(k) profit sharing plans like this one typically include:
- Employee elective deferrals (traditional or Roth)
- Employer matching or discretionary contributions
In divorce, the QDRO can award a percentage or fixed sum of the employee’s vested account balance to the other spouse (called the “alternate payee”). Importantly, employer contributions may be subject to vesting schedules, and only the vested portion is eligible to divide unless otherwise agreed.

