Employee and Employer Contributions
When splitting a plan like the Premier Forge Group Retirment Plan, contributions matter. Most 401(k) plans include both:
- Employee contributions – fully vested immediately
- Employer contributions – typically subject to a vesting schedule
In a divorce, only the vested portion of employer contributions can be divided. Unvested employer contributions remain with the employee-spouse unless the party becomes fully vested before distribution.
So when preparing the QDRO, it’s critical to determine:
- How long the employee has been with the company
- The applicable vesting schedule
- Whether the employer portion has already been forfeited or might become fully vested later

