Understanding Employee vs. Employer Contributions
Employee contributions to this 401(k) plan are generally considered fully vested and available for division regardless of the length of employment. Employer contributions, however, may be subject to a vesting schedule. Unvested amounts are not divisible and may be forfeited if the employee leaves before meeting the vesting criteria.
A good QDRO must clearly specify what portion belongs to each spouse—and whether division is based on the total account or just the vested portion. This is especially important when the division date is different from the judgment date.

