1. Employee and Employer Contributions
The Walla Walla Nursery Co.. Inc.. 401(k) Plan may involve two different types of contributions:
- Employee Contributions: These are typically 100% owned by the participant and fully divisible.
- Employer Contributions: These may be subject to vesting. If a portion of the employer match isn’t vested at the time of divorce, it’s generally considered non-divisible unless otherwise agreed or awarded.
Your QDRO must state clearly how vested and unvested employer portions are handled. We typically suggest language to protect the alternate payee from receiving less due to forfeitures after divorce.

