1. Employee and Employer Contributions
A 401(k) plan like the Washington Odd Fellows Home 401(k) Profit Sharing Plan & Trust has two contributors: the employee and their employer. While the employee contributions are typically always 100% vested and eligible for division, employer contributions often come with a vesting schedule. If the participant isn’t fully vested, the alternate payee may only be entitled to a smaller amount. The QDRO should clearly spell out what’s being divided—either a percentage of the total account or the marital portion only.

