Employee vs. Employer Contributions
Ownership in a 401(k) may come from both employee deferrals and employer-match contributions. When preparing a QDRO for the Arnet Pharmaceutical Corp. 401(k), it’s critical to identify whether:
- Employer contributions are subject to a vesting schedule
- Some employer amounts are unvested and therefore not eligible for distribution to a former spouse
- The QDRO includes only marital contributions or includes pre-marital or post-separation accrual
In many divorces, the QDRO will divide “only the marital portion,” often from date of marriage to date of separation. Contributions before or after may not be divided unless agreed upon.

