Employee and Employer Contributions
Most 401(k) accounts contain a mix of employee salary deferrals and employer matching contributions. In divorce, the QDRO must specify whether the alternate payee (usually the ex-spouse) will receive a share of only the employee’s contributions, or also the match provided by the employer.
The distinction really matters if the employer contributions are subject to a vesting schedule—this means the employee must stay with the company a certain number of years to fully “own” the match. If those funds aren’t vested as of the divorce date, the alternate payee won’t be entitled to them—even if they appear on a statement.

