Employee vs. Employer Contributions
In a 401(k) plan, the account may consist of both employee contributions and employer contributions. In some cases, employer contributions are tied to a vesting schedule. This means the full value of the account is not always available to divide.
A QDRO for the Hulett Environmental Services, Inc.. 401(k) Profit Sharing Plan should clearly indicate whether the non-employee spouse (the “alternate payee”) receives a share of only the vested portion—or both vested and unvested funds. Generally, only the vested portion is divisible unless the plan administrator allows otherwise.

