Employee vs. Employer Contributions
In most 401(k)s, the account consists of employee deferrals and employer matching or profit-sharing contributions. A divorce QDRO can cover both types, but here’s the catch: employer contributions are often subject to a vesting schedule. If at the time of divorce the participant hasn’t been at the company long enough, some or all of those matching funds may be unvested—and therefore not divisible.
We’ve seen many people request 50% of the entire account balance, not realizing part of it hadn’t vested. A clear QDRO should make the distinction and limit division to the vested portion unless otherwise agreed by the parties.

