1. Employee vs. Employer Contributions
The participating spouse in the Taylor Technical Services, Inc.. 401(k) Plan may have made significant contributions through salary deferrals, but the employer likely made additional contributions. However, these employer contributions may be subject to a vesting schedule. If the employee is not fully vested, a portion of those employer funds may not be divisible in the QDRO.
Always confirm the participant’s vesting percentage and status prior to drafting. Any QDRO should address whether the alternate payee is entitled to a share of only vested amounts or will receive a pro-rata portion if amounts vest later.

