Division of Employee and Employer Contributions
401(k) plans often include both employee contributions (from salary deferral) and employer matching or profit-sharing contributions. When you divide the Burma Inc. 401(k) Plan, the QDRO can be drafted to either:
- Award a fixed dollar amount or percentage of the full account balance as of a certain date
- Exclude unvested employer contributions (especially relevant if the participant is not fully vested)
It’s important to be clear on whether you want the alternate payee’s share to include just vested amounts or a portion of the entire balance, including unvested funds. We help you structure it based on your specific divorce terms.

