Employee and Employer Contributions
A 401(k) plan typically consists of salary deferrals made by the employee and possibly matching or profit-sharing contributions made by the employer. These amounts may be treated differently depending on:
- When the contributions were made
- Whether employer contributions have vested
- Plan rules about earnings accumulation
In your QDRO, make sure to specify whether the alternate payee (usually the ex-spouse) is receiving a portion of just the employee contributions, or both employee and employer contributions. Importantly, a QDRO cannot award funds that are not yet vested.

