Employee vs. Employer Contributions
Dividing a 401(k) under a QDRO must factor in the two types of contributions:
- Employee Contributions: These are fully vested immediately and generally divisible as of a specific date, such as the date of separation or judgment.
- Employer Contributions: These may be subject to a vesting schedule. If the participant isn’t 100% vested, unvested amounts cannot be awarded to the alternate payee.
For a plan like The Curry Rockefeller Group, LLC 401(k) Profit Sharing Plan and Tru, you’ll want to confirm the participant’s vesting schedule and how much of the employer match is actually divisible.

