1. Dividing Employee and Employer Contributions
401(k) accounts typically include both employee (your contributions) and employer (company match) funds. It’s essential to clarify whether the division applies only to your contributions or to the full account balance—including employer contributions.
Note that employer contributions might be subject to a vesting schedule. That means not all of that money may be yours yet. The QDRO must clearly state whether the alternate payee is entitled to unvested funds or only what’s vested as of the division date.

