Employee and Employer Contributions
A key issue is distinguishing between contributions made by the employee (participant) and those made by the employer. Often, the divorce decree awards a percentage or fixed amount of the plan “as of” a certain date, such as the date of separation or divorce filing. This needs to be clearly defined in your QDRO.
Employer contributions might also be subject to a vesting schedule. If the participant has not stayed with Ike gaming, Inc.. 401(k) plan long enough to fully vest in the employer-match portion of the account, the unvested portion will likely revert to the plan, not the alternate payee.

