1. Employee vs. Employer Contributions
Most 401(k) plans consist of contributions from the employee, possibly matched or supplemented by the employer. In divorce, both types of contributions may be subject to division—but only contributions and earnings accrued during the marriage are considered marital property. The QDRO must specify whether to divide the entire account or just the marital portion.
Employer contributions may have vesting schedules that affect what’s eligible for division. If your spouse hasn’t satisfied the employer’s vesting requirements, you may not be entitled to the full match amount.

