Employee vs. Employer Contributions
The Ossining Volunteer Ambulance Corps, Inc.. 401(k) Plan likely includes both employee deferrals (pre-tax or Roth) and employer matching or discretionary contributions. In a divorce, the QDRO should clarify:
- What percentage or dollar amount of the account the alternate payee will receive
- Whether only employee contributions will be divided, or whether employer contributions (vested or partially vested) are included
Only vested employer contributions can be divided. Any unvested amounts at the time of the divorce or QDRO submission typically aren’t available to share.

