Unvested Employer Contributions
One unique feature of 401(k) plans—especially important in general business plans—is employer contributions that are not fully vested at the time of divorce. If your spouse receives annual employer matching contributions, the plan may require a certain number of years of service before those matches are considered “vested” and, therefore, available to divide in a QDRO.
For the Marshall Investigative Group 401(k) Plan, we recommend checking the Summary Plan Description (SPD) or contacting the plan administrator to verify the vesting schedule. Any non-vested match will not be available for division unless the participant satisfies the vesting period after divorce. In those scenarios, we often include conditional provisions that allow the Alternate Payee to receive those future vested amounts when and if they become available.

