Employee vs. Employer Contributions
Most 401(k) plans consist of two parts: employee contributions (that the participant puts in from their paycheck) and employer contributions (which may be made as a match or profit-sharing). In divorce, these sources can be split differently depending on whether they’re fully vested.
It’s important to determine the contributions that were made during the marriage—and which are vested. If the employer portion is not vested, it may be excluded from the alternate payee’s award. The QDRO must clearly instruct how to divide these amounts and note any vesting cutoffs.

