Employee and Employer Contributions
401(k) plans like the Tpm Employee 401(k) Plan typically include both employee salary deferrals and employer matching or profit-sharing contributions. A QDRO must clearly state how each type of contribution is divided. In most cases, the division is based on the marital portion—contributions made and earnings accrued during the marriage.
If the employer’s contributions are unvested at the time of divorce, that needs to be disclosed and addressed in the QDRO. You can’t divide what the employee doesn’t have the right to keep.

