Dividing Contributions: Employee vs. Employer
Most participants in a 401(k) plan contribute through payroll deferrals. The QDRO can award all or a share of these contributions made during the marriage to the non-employee spouse (called the “Alternate Payee”).
Employer contributions may also be included, depending on the plan’s vesting schedule and the dates of service. If the participant hasn’t been employed with Skytap, Inc.. for long enough, some of those employer-funded contributions may not be fully vested—and therefore may not be subject to division.
Make sure your QDRO specifically addresses whether unvested employer contributions are to be included or not. Some orders separate out non-marital or non-vested contributions automatically—but it’s always safer to be explicit.

