Employee vs. Employer Contributions
Most 401(k) accounts, including the Samuel August Logistics 401(k) Plan, are made up of both employee (participant) deferrals and matching or discretionary employer contributions.
- Employee Contributions: These are almost always 100% vested immediately, which means they’re subject to division in a QDRO.
- Employer Contributions: These may be subject to a vesting schedule. It’s important to determine what portion of these funds are vested as of the cutoff or division date in your divorce. Unvested funds typically revert back to the employer and are not available for division.

