Employee and Employer Contribution Divisions
Most 401(k) plans include both employee contributions (your own deferrals from your paycheck) and employer contributions (matching or discretionary amounts). In many divorces, only the marital portion of contributions earned during the marriage is subject to division.
Discuss with your attorney how to divide:
- Employee contributions — usually fully vested and divisible
- Employer contributions — these often follow a vesting schedule, and only vested amounts can be split in a QDRO

