Employee and Employer Contributions
401(k) plans often include both employee and employer contributions. A QDRO can divide the participant account based on a set percentage, dollar amount, or using a coverture formula that accounts for marital vs. non-marital contributions.
Keep in mind that employer contributions may be subject to a vesting schedule. If you’re the non-employee spouse, you may not be entitled to the full employer contribution if the participant wasn’t fully vested at the time of divorce.

