Employee and Employer Contributions
Most 401(k) plans include employee contributions (what the worker puts in) and employer contributions (what the employer matches or adds). The division of these can vary depending on:
- Whether the employer contributions are fully vested
- The couple’s agreed-upon marital cut-off date
- Plan provisions for employer match calculations
If amounts were contributed before the marriage or after separation, they may not be subject to division. To sort this out, a clear formula or date of division should be included in the QDRO.

