Employee and Employer Contributions
401(k) plans like this often include both employee salary deferrals and employer matching contributions. A QDRO must specify whether the division includes:
- Just the employee’s contributions and earnings
- Employer contributions—fully or partially based on vesting
- All vested funds only
Unvested employer contributions aren’t guaranteed to the employee yet, and may be forfeited after divorce. It’s important to clarify how to handle them based on the date of division.

