Employee vs. Employer Contributions
When dividing a 401(k), it’s important to distinguish between employee deferrals (contributions the employee makes from their paycheck) and employer contributions (such as matches). Both can be divided in a QDRO—but employer contributions are often subject to a vesting schedule.
For example, if your ex-spouse hasn’t been employed at A.l. hansen manufacturing company 401(k) plan long enough to be fully vested, some of the employer matching contributions may not be eligible for division. These “forfeited” amounts should not be included in the QDRO calculation if they are not vested.

