Employee and Employer Contributions
Both types of contributions may be divided under a QDRO, but here’s what to know:
- Employee Contributions: Generally 100% vested and always eligible for division
- Employer Contributions: Typically subject to a vesting schedule—only vested portions can be divided
With a business plan like the K Corp. 401(k) plan, vesting schedules can differ from company to company. It’s crucial to request a detailed statement to determine how much of the employer’s contributions are available to divide.

