Employee Contributions vs. Employer Contributions
Generally, all employee contributions to the The Glaser Group Mcdonald’s 401(k) Plan are considered marital property if made during the marriage. Employer contributions, on the other hand, can be more complex—especially if the participant is not fully vested at the time of the divorce or QDRO.
For example, if an employee spouse is only 60% vested in employer contributions, only that 60% is subject to division. The unvested portion may be forfeited if the employee leaves the company before becoming fully vested. A well-drafted QDRO can limit the alternate payee’s share to the vested portion or allow for post-divorce vesting, if allowed by the plan.

