Employee and Employer Contributions
With 401(k) plans, both the employee and employer contribute. In a divorce, both sources are typically available for division through a QDRO. However, employer contributions may be subject to a vesting schedule, which makes timing critical.
- Only the vested portion of employer contributions can be split
- Make sure your QDRO specifies whether you’re entitled to a share of just the account balance at date of distribution or also market gains/losses from date of division

