Employee and Employer Contributions
In a 401(k), both the employee (participant) and the employer may contribute. For the Performance Friction Corporation Retirement Savings Plan, your QDRO will need to clarify whether the alternate payee is receiving a share of the total account balance or only the vested portion.
- Employee contributions: Typically 100% vested. These amounts can be divided without issue.
- Employer contributions: May be subject to a vesting schedule. Unvested amounts generally won’t transfer unless the participant becomes fully vested after divorce.

