Employee vs. Employer Contributions
In most divorce cases, employee contributions are considered marital property and are typically divided equally (or according to the divorce settlement). However, employer contributions may be subject to a vesting schedule. If the spouse who owns the account isn’t fully vested at the time of divorce, some employer-funded portions may not be available for division.
When drafting a QDRO for the East View Information Services 401(k) Savings Plan, it’s important to determine:
- How much of the employer match is vested
- Whether the QDRO should include just the vested portion or future vesting as well
- How forfeitures (if unvested funds are lost) will be handled

