Employee and Employer Contributions
In 401(k) plans like the Mallory & Evans Development, LLC 401(k) Plan, participants often receive both employee contributions (what the worker defers from their paycheck) and employer matching or profit-sharing contributions. It’s critical to distinguish who is entitled to what.
- Employee contributions are always 100% vested.
- Employer contributions may be subject to vesting schedules (e.g., 20% per year of service).
Make sure your QDRO specifies whether it includes only vested funds or also anticipates future vesting of employer contributions. This can be the difference between thousands of dollars gained or left on the table.

