Employee and Employer Contributions
Most 401(k) plans include both employee salary deferrals and employer matching or profit-sharing contributions. In divorce, both types are usually on the table for division. However, employer contributions may not be fully vested at the time of divorce. The QDRO must clearly address:
- Whether both employee and employer contributions are being divided
- If employer match is included, whether only the vested portion is divided
- The valuation date for the division (often the date of separation, divorce judgment, or QDRO)

