1. Employee vs. Employer Contributions
401(k) plans usually contain both employee contributions and employer profit sharing or matching contributions. Not all employer contributions are fully vested at the time of divorce. If the participant hasn’t met the vesting requirements, some of those amounts could be lost (forfeited) before they can be divided.
A QDRO for the Trinitas Ventures, LLC 401(k) Profit Sharing Plan should clearly spell out:
- Whether the order applies to vested amounts only or includes future vesting
- If forfeited amounts will be adjusted from the alternate payee’s share

