Employee and Employer Contributions
In most 401(k) plans, employees can make elective salary deferrals while employers may contribute matching or discretionary amounts. A QDRO can award a percentage or dollar amount of the account as of a specific date (usually the date of marital separation or divorce).
However, employer contributions may be subject to a vesting schedule. That means if the employee spouse hasn’t worked there long enough, some of the employer money may not be fully earned—and thus can’t be divided. We account for these rules to ensure the alternate payee receives only the vested, available share.

