Employee and Employer Contributions
The Gst Manufacturing, Ltd. 401(k) Plan likely includes both employee deferrals and employer matching or profit-sharing contributions. These two types of contributions should be treated separately in your QDRO. Commonly, the employee portion is fully vested, while employer portions may be subject to a vesting schedule.
For divorcing couples, you need to decide: will the split apply to both types, or just one? Most QDROs apply to the total account balance, but lack of clarity often causes rejections by the plan administrator.

