Employee vs. Employer Contributions
One of the most important distinctions in dividing 401(k) assets is determining what’s subject to division. Employee contributions are always marital property if made during the marriage. Employer contributions, however, may be partially vested or fully forfeitable.
That means any unvested employer match amounts at the date of divorce may not legally be divided. The QDRO must specify treatment of vested and nonvested funds. You’ll want language that explicitly limits division to the “vested balance as of [specific date].”

