Employee and Employer Contributions
401(k) plans typically include elective contributions (what the employee sets aside) and employer contributions (such as matching funds). When dividing the Anine Bing 401(k) Plan, it’s essential to:
- Specify whether the QDRO divides the entire account or only vested amounts.
- Account for employer contributions that may be subject to a vesting schedule.
Only the vested portion of the employer match can be divided—unvested contributions usually stay with the employee participant. A good QDRO will make that distinction clearly.

