1. Employee vs. Employer Contributions
In most 401(k) plans, employees make pre-tax or Roth contributions, and employers may match a certain percentage. The key in divorce is determining:
- What portion of the total account was contributed during the marriage
- How much of that represents employer contributions
- Whether all employer contributions are vested
If the employer portion hasn’t fully vested, only the vested amount can be included in the QDRO. PeacockQDROs reviews participant statements and plan documents to get this calculation right.

