Employee vs. Employer Contributions
One of the first steps in dividing a 401(k) is deciding which portions are marital and subject to division. Employee contributions are typically 100% vested and easier to divide. Employer contributions, however, may be subject to a vesting schedule based on years of service. If the participant isn’t fully vested at the time of divorce, the non-vested amounts might be excluded from division—or forfeited later if the participant leaves the company before vesting is complete.
Make sure your QDRO specifies how to handle unvested employer contributions. You may need to include reversion language or time-based provisions to address future vesting.

