Employee vs. Employer Contributions
In a 401(k), the account typically includes two types of contributions: employee deferrals and employer matching contributions. While employee contributions are usually 100% vested immediately, employer matches may be subject to a vesting schedule. This means if the employee hasn’t worked a set amount of time, they may not get to keep 100% of the employer contribution.
Your QDRO must clearly define whether the division applies only to vested funds, or also includes potential unvested employer contributions. If unvested amounts are included, a forfeiture clause may be necessary to address future benefits that never materialize.

