1. Employee and Employer Contributions
One of the first things you’ll need to look at is how contributions are made. Most 401(k) plans consist of:
- Employee contributions: Usually 100% vested immediately
- Employer contributions: Often subject to a vesting schedule
Only the vested portion of the employer contributions can be awarded to the non-employee spouse (also known as the “alternate payee”). If vesting requirements weren’t fully met at the time of divorce or the QDRO, some of those funds might not be available for division.

