Employee and Employer Contributions
401(k) balances often include a mix of employee deferrals and employer contributions. While the employee portion is always fully vested, employer contributions may be subject to a vesting schedule. In the case of the Spartan Race, Inc.. 401(k) Plan, it’s critical to confirm whether any of the employer contributions are unvested, and how they should be handled in the QDRO.
If a portion of the employer contributions hasn’t vested as of the division date, the QDRO can clarify whether the alternate payee should share in any future vesting—or whether the payout is limited to the vested balance.

