Dividing Employee and Employer Contributions
With 401(k) plans, contributions come from both the employee and employer. In your QDRO for the New Connect Freight Inc. 401(k) Profit Sharing Plan & Trust, you must clearly define whether you are dividing:
- Only the employee contributions
- All vested employer contributions
- Employer contributions subject to vesting (depending on the divorce date)
The court order should specify a cutoff date—commonly the date of separation or divorce judgment—that defines what portion of the contributions are marital. Non-vested contributions aren’t usually divided unless they later become vested, in which case the QDRO needs special language.

