Employee and Employer Contributions
Most 401(k) plans consist of two parts: employee contributions and employer matching contributions. The QDRO should clearly define the division of:
- Pre-tax employee contributions
- Employer matching contributions
- Any after-tax or Roth contributions (covered later)
Be aware: employer contributions may be subject to vesting schedules, which can affect how much of the account is actually considered marital property if it hasn’t fully vested by the date of separation or divorce.

