Employee vs. Employer Contributions
401(k) plans generally include both employee deferrals and employer matching or discretionary contributions. When dividing the plan, it’s important to specify whether the alternate payee (the spouse receiving a share) is receiving a portion of:
- Employee contributions only
- Employer contributions
- Both types of contributions
Employer contributions are often subject to a vesting schedule, especially in plans sponsored by business entities such as The bouqs company. The QDRO should state clearly whether the alternate payee is entitled only to vested amounts or if additional language is needed regarding future vesting events.

