1. Employee vs. Employer Contributions
401(k) plans like the Svg Management Group LLC 401(k) Profit Sharing Plan include both employee deferrals (contributions made from the participant’s paycheck) and employer profit-sharing contributions. The latter may be subject to a vesting schedule, meaning the employee earns rights to those funds over time.
In divorce, only vested amounts are usually eligible to be divided unless otherwise agreed. A QDRO should clearly indicate whether only vested contributions should be included or whether the alternative payee will share in future vesting.

