1. Understanding What Can Be Divided
401(k) plans like the One Moment Logistics 401(k) Plan are made up of several components:
- Employee Contributions: These are always 100% vested and available for division.
- Employer Contributions: Often subject to a vesting schedule. Only the vested portion can be transferred.
- Traditional vs. Roth Accounts: These must be addressed differently in the QDRO due to tax treatment.
- Loan Balances: Participant loans reduce the account balance and cannot be divided directly.
Each of these aspects must be addressed in your QDRO. Failing to do so can result in delays, rejections, or unfair divisions.

