Dividing Employee and Employer Contributions
This plan likely includes both employee salary deferrals (traditional 401(k) contributions) and employer matching contributions. These are treated differently in a QDRO. Employee contributions are always 100% vested. However, employer contributions might be subject to a vesting schedule, meaning your spouse may lose part of that amount based on how long they worked there before the divorce.
When we draft a QDRO for the Catholic Medical Mission Board Inc.. 401(k) Retirement Plan, we confirm exactly what was vested as of the “cut-off date” (usually the date of divorce or separation). Avoid assuming all assets are divisible—you could overestimate your share.

