1. Employee and Employer Contributions
Your QDRO must clearly outline which contributions are being divided. In most 401(k) plans, this includes:
- Employee Contributions: These are funds the participant voluntarily deferred from their paycheck.
- Employer Contributions: These may be subject to a vesting schedule, meaning they aren’t fully owned by the participant unless they meet certain employment milestones.
Unvested employer contributions are a major factor in this type of QDRO. If your divorce is finalized before the participant is fully vested, the QDRO must state how forfeitures will be handled.

