Employee and Employer Contributions
401(k) accounts usually consist of employee contributions and employer matching or profit-sharing contributions. In dividing the Salvador Logistics 401(k) Plan, both sources of funds must be addressed:
- Employee contributions are always 100% vested and available for division.
- Employer contributions may be subject to vesting schedules, and unvested amounts could be forfeited entirely depending on the participant’s years of service.
Your QDRO should specify whether the division will include just vested balances or also attempt to capture future vesting of employer contributions earned during the marriage.

