Employee vs. Employer Contributions
One of the most common mistakes we see involves dividing only a portion of the account. Remember, 401(k) accounts like the Wireless Revolution LLC 401(k) Profit Sharing Plan and Trust are typically made up of:
- Employee salary deferrals (Traditional and/or Roth)
- Employer matching or profit sharing contributions
While an employee’s contributions—and their investment earnings—are always 100% vested, employer contributions often come with a vesting schedule. A proper QDRO should address how these contributions are to be divided and whether they are subject to forfeiture due to vesting.

