Employee vs. Employer Contributions
A QDRO can distribute just the employee’s contributions, just the employer’s, or both. In many 401(k) cases like this one, the plan holds both:
- Employee salary deferrals (always 100% vested)
- Employer matching or profit-sharing contributions (may be subject to a vesting schedule)
Make sure your QDRO clearly outlines which sources the alternate payee is entitled to. If only vested funds are to be divided, the plan administrator will determine which amounts qualify based on the service date and vesting rules.

