Employee vs. Employer Contributions
A 401(k) typically includes contributions from both the employee and the employer. In a divorce, the QDRO must specify whether it divides only employee contributions, only employer contributions, or both. The division is usually based on the marital portion—what was earned from the date of marriage to the date of separation.
Employer contributions may come with a vesting schedule. That means the employee must work a certain number of years to gain full rights to these funds. If contributions are unvested at the time of divorce, they may not be divisible. It’s vital to review a recent statement or Summary Plan Description (SPD) to understand the vesting terms.

