Employee and Employer Contributions
Most 401(k) plans, including the Pro Design Inc. 401(k) Profit Sharing Plan & Trust, have two types of contributions:
- Employee Contributions: Typically 100% vested from the start and fully available for division via QDRO.
- Employer Contributions: Often subject to a vesting schedule. Only the vested portion can be divided in a divorce.
The QDRO needs to specify whether both types of contributions are being divided and what valuation date will be used to determine the amount.

