Employee and Employer Contributions
401(k) plans typically consist of:
- Employee elective deferrals: These are contributions taken from the employee’s paycheck, always 100% vested.
- Employer matching or profit-sharing contributions: These are often subject to a vesting schedule and may not be fully owned by the employee at the time of divorce.
For the Timberline Helicopters Inc. 401(k) Profit Sharing Plan & Trust, your QDRO must clarify what portion of the account is divisible and how unvested employer contributions should be handled. If there’s a forfeiture clause for unvested funds, that should also be addressed directly in the order.

