Employee and Employer Contributions
In a 401(k) plan, both employee and employer contributions may be divided by the QDRO. However, employer contributions can be subject to a vesting schedule. If the employee (the plan participant) hasn’t been with the company long enough, some employer contributions may not be fully vested and therefore not divisible in the QDRO.
Always confirm:
- What percentage of employer contributions are vested
- Which contributions are eligible for division
- Whether the alternate payee (non-employee spouse) will receive investment earnings on their share

