Dividing Employer and Employee Contributions
With 401(k) plans, both the employee and employer make contributions. QDROs for the Blake Fulenwider Cdj 401(k) Plan can be written to divide only the marital portion—typically the percentage earned during the marriage. This includes employee salary deferrals and vested employer matching or profit-sharing contributions earned during that time.
It’s critical to determine whether employer contributions are fully vested before you divide the account. Unvested amounts usually stay with the participant, unless the plan allows for division of future vesting—something uncommon in 401(k)s. The summary plan description will specify the vesting schedule.

