1. Employee vs. Employer Contributions
In the Tri -tech Surveying Company L. P. 401(k) Profit, contributions come from both employees and the employer. The employee contributions belong fully to the participant, but employer contributions often vest over time.
A QDRO must specify how to handle unvested contributions. For example, the order may state that the alternate payee receives 50% of vested employer contributions as of the valuation date. If you don’t plan for this properly, the alternate payee might end up with more—or less—than expected.

