Employee vs. Employer Contributions
In most 401(k) plans, the employee contributes pre-tax or post-tax (Roth) funds from their paycheck, and the employer may match a portion. In division, both types of contributions can be split—but you must look at what’s vested.
Employer contributions often come with a vesting schedule. If your divorce happens before full vesting, an alternate payee may only be entitled to the vested portion. Your QDRO must clearly define this—and whether the cut-off date is the date of divorce filing, separation, or distribution.

