Employee vs. Employer Contributions
401(k) plans are made up of contributions from both employees and employers. During division, the QDRO can assign a share of:
- Employee contributions (usually 100% vested)
- Employer matching and profit-sharing contributions (may have a vesting schedule)
The QDRO should specify whether both types of contributions are being divided and as of which valuation date. If the QDRO doesn’t distinguish this, delays and payment errors can follow. We always recommend explicitly referencing both types, and including language about how unvested portions should be handled.

