1. Employee vs. Employer Contributions
401(k) plans often include both employee contributions (made by the participant) and employer matches. In many states, only the portion that accrued during the marriage is considered marital property. If contributions were made before or after marriage, those may be excluded unless otherwise negotiated.
Employer contributions are sometimes subject to a vesting schedule. If the spouse is not fully vested, some of those matching funds may not be available to divide. That’s something we account for in drafting the QDRO.

