Employee and Employer Contributions
Most 401(k) accounts, including the Burlan Manufacturing 401(k) Plan, consist of two major buckets: contributions from the employee (which are always 100% vested) and contributions from the employer (which may be subject to a vesting schedule). When drafting your QDRO, it’s important to clarify whether the alternate payee is entitled to a share of just the vested balance or whether only contributions made during the marriage count — which can be different from the vested amount.
We often recommend specifying whether:
- The division includes only marital contributions
- Employer contributions are to be shared only if vested
- All funds as of a certain date (e.g., date of separation or divorce) are to be divided

