Employee vs. Employer Contributions
In most 401(k) plans like the Flagship Logistics 401(k) Plan, participants receive both employee and employer contributions. Employee contributions are typically 100% vested immediately, but employer matches or profit-sharing amounts often follow a vesting schedule.
The QDRO should clearly separate what portion of the balance is marital and subject to division. If your divorce happened before full vesting, then only the vested account balance as of the date of division can be split. We’ve seen too many QDROs miscalculate the divisible amount by including unvested employer contributions.

