Employee and Employer Contributions
In this plan, employee contributions are always 100% vested. However, employer matching or profit-sharing contributions may be subject to a vesting schedule. When dividing the 401(k) Profit Sharing Plan of Girl Scouts Spirit of Nebraska, it’s crucial to determine:
- What part of the employer contributions are vested
- Which contributions are subject to forfeiture
- The relevant plan documents showing vesting rules
Only vested amounts can be assigned to an alternate payee. Attempting to divide non-vested or forfeitable amounts will lead to rejection of the QDRO.

