Employee vs. Employer Contributions
401(k) accounts usually include employee deferrals (what the participant contributes from their paycheck) and employer matching or discretionary contributions. A good QDRO will specify whether the alternate payee is entitled to a share of just the employee’s contributions, or both employee and employer contributions.
If employer contributions are included, the vesting schedule becomes a critical issue. Only vested amounts are considered marital property. Any unvested portions may be forfeited if the participant leaves the company.

