Employee & Employer Contributions
401(k) plans typically consist of both employee salary deferrals and employer matching or non-elective contributions. In a QDRO, you can usually divide all vested balances accumulated during the marriage, regardless of whether they came from employee or employer deposits.
However, unvested employer contributions may not be distributed to the non-employee spouse (called the “alternate payee”). The QDRO must distinguish between vested and non-vested balances or include language that entitles the alternate payee only to vested amounts as of the division date or transfer date.

