1. Employee vs. Employer Contributions
Most 401(k) plans like the Extendicare, Inc.. 401(k) Retirement Plan include both employee and employer contributions. In many divorces, the default rule is to divide only the marital portion — usually starting from the date of marriage to the date of separation.
But here’s the catch: not all employer contributions are immediately vested. Some of them may still be subject to a vesting schedule. That means unvested amounts might be forfeited if the employee spouse leaves the company. The QDRO should clearly state how to deal with partially vested contributions and what happens if amounts are later forfeited post-divorce.

