Employee and Employer Contributions
With most 401(k) accounts like the Marshall Logistics 401(k) Plan, contributions come from both the employee (who elects salary deferrals) and the employer (through matches or profit sharing). These contributions accumulate in one account, but each has its own legal implications when drafting the QDRO.
The QDRO must specify whether the alternate payee is receiving a portion of just the employee’s contributions, or also the employer’s. For employer contributions, it’s important to check the vesting schedule to determine what portion, if any, of those funds are actually divisible.

