1. Addressing Employee and Employer Contributions
Most 401(k) plans, including the Dub-l-ee, LLC 401(k) Retirement Plan, consist of two main types of money: the employee’s own contributions and matching (or discretionary) employer contributions. While the employee’s contributions are immediately owned, employer contributions may be subject to vesting schedules.
If part of the employer contributions is not vested as of the division date, those amounts could be forfeited and would not be payable to the alternate payee. The QDRO must clearly define whether the division includes just the vested balance or both vested and unvested amounts subject to later forfeiture if unvested.

