1. Employee vs. Employer Contributions
Like many 401(k) plans, the G & G Security inc-401(k) Plan likely includes both employee deferrals (contributions deducted from the participant’s paycheck) and employer contributions (such as matching or profit sharing).
- Employee contributions are always 100% vested and can be divided in a divorce.
- Employer contributions may be subject to a vesting schedule. If the participant hasn’t completed enough years of service, a portion of that money might be forfeited—and not available to split.
A good QDRO will account for these distinctions. It can even specify how to handle unvested funds or reallocate in case any portion is forfeited after the divorce.

