1. Employee and Employer Contributions
The first thing to understand is what portion of the retirement account is subject to division. Typically, only the marital portion is divided — that is, the value accrued during the marriage. In a 401(k) like the Stonehenge Management LLC 401(k) Plan, there may be:
- Employee deferrals (pre-tax and/or Roth)
- Employer matching or profit-sharing contributions
Be aware that employer contributions may be subject to a vesting schedule. Only vested amounts can be assigned in the QDRO. Unvested portions will typically revert to the participant if a divorce takes place before the vesting is complete.

