Employee vs. Employer Contributions
401(k) plans often consist of both employee deferrals and employer matches. While employee contributions are always 100% vested, employer contributions follow a vesting schedule. That means only a portion may belong to the participant at the time of divorce—usually based on years of service.
When drafting your QDRO, we account for that by specifying division only of the vested employer contributions. If you’re not careful, the QDRO may inadvertently assign benefits that haven’t yet vested—or worse, that won’t ever vest, making it unenforceable.

