Employee and Employer Contributions
Most 401(k) accounts include both employee contributions and employer matching or profit-sharing contributions. The QDRO should clearly state whether the alternate payee receives a portion of just the employee’s contributions or also any vested employer contributions.
Since this plan likely has a vesting schedule (common in general business plans), it’s crucial to determine how much of the employer contributions are vested as of the division date. Unvested amounts typically revert back to the plan if the employee leaves the company prematurely.

