Employee and Employer Contributions
Many 401(k) plans include both employee deferrals and employer matching or profit-sharing contributions. While your own contributions are always 100% yours, employer contributions may be subject to a vesting schedule. When dividing the plan in a QDRO, you need to clarify:
- Whether unvested employer contributions should be excluded from the alternate payee’s share.
- If the alternate payee should receive a portion of employer contributions once they vest in the future.
Vesting schedules should be clearly noted in the QDRO so future disputes can be avoided.

