Employee vs. Employer Contributions
A typical 401(k)—including the Tgw Superiorcare Mts LLC 401(k) Profit Sharing Plan & Trust —consists of both employee (salary deferrals) and employer contributions (often tied to a matching formula or profit sharing). Under a QDRO, both can be divided, but only the earned and vested portions.
Important tip: Employer contributions may be subject to a vesting schedule. If the participant (your spouse) has not been with the company long enough, some of those employer-funded amounts may not yet be fully available—or “vested”—and may not be divisible under the QDRO.

