Employee and Employer Contributions
A standard QDRO for the Western Management LLC 401(k) Profit Sharing Plan & Trust must clarify which contributions are being divided. Participant-funded contributions (employee contributions) are always subject to division. However, employer contributions may be subject to a vesting schedule. The QDRO should state:
- If the division is applied only to vested funds
- If employer matching contributions are included
- The cut-off date for calculating the marital portion—usually set as the date of separation or divorce judgment

