Employee vs. Employer Contributions
With 401(k) profit-sharing plans like this one, both the employee and the employer may contribute to the account. In a divorce, it’s essential to determine which contributions are divisible:
- Employee contributions are almost always fully divisible.
- Employer contributions often come with a vesting schedule.
If your spouse isn’t fully vested, some employer contributions may not be fully earned and could be forfeited depending on the plan’s rules. That’s why it’s important to request a current statement and vesting report when preparing the QDRO.

