1. Employee and Employer Contributions
401(k) accounts typically include both employee contributions (which are always 100% vested) and employer contributions (which may be subject to a vesting schedule). In dividing the Interdev, LLC 401(k) Plan, make sure the QDRO specifies whether the division applies only to vested funds or to all funds accrued during the marriage, regardless of vesting status. Most alternate payees only receive vested funds, unless the QDRO is written proactively with language to capture future vesting when permitted.

