Employee Contributions vs. Employer Contributions
401(k) plans usually consist of two kinds of contributions: those the employee contributed, and those contributed by the employer. Employee contributions are 100% owned by the participant. But employer contributions can be subject to a vesting schedule.
When drafting a QDRO for the Acr Supply Company, Inc.. 401(k) Profit Sharing and Trust, it’s crucial to determine:
- How much of the employer match is vested
- If any employer-funded amounts were forfeited due to non-vesting
- Whether the alternate payee is entitled only to the vested portion or a proportional share of the entire account (including unvested contributions)

