Employee vs. Employer Contributions
In most business entity 401(k) plans like this one, both employees and employers contribute to the account. The employee’s contributions are always 100% vested because they were earned through payroll deferrals. However, employer contributions are typically subject to a vesting schedule. That means the employee may not own the entire employer match unless they met certain service requirements before the marital cut-off date.
When writing a QDRO for the Paragon Packaging 401(k) Plan, you’ll need to identify which contributions were:
- Employee-deferral contributions (always fully divisible)
- Employer match contributions (only divisible to the extent vested)

