Types of Contributions: Employee vs. Employer
In most 401(k) plans, including likely in the Duracorp, LLC 401(k) Profit Sharing Plan, there are two types of contributions:
- Employee contributions come directly from the participant’s paycheck and are always 100% vested immediately.
- Employer contributions (often matching or profit-sharing) may be subject to a vesting schedule, meaning they’re not fully owned by the employee until certain service requirements are met.
When drafting your QDRO, it’s important to decide whether unvested employer contributions should be excluded or included pending future vesting. Some QDROs allow the alternate payee to receive all employer contributions that vest in the future on a shared basis. This is something that should be addressed clearly to prevent future disputes.

