Employee and Employer Contributions
401(k) plans typically have two primary funding sources: your personal contributions as the employee, and matches or discretionary contributions from the employer. In many cases, the entire market value of the account (as of a specific date like the date of separation) is divisible—but the employer match may be subject to a vesting schedule.
Make sure your QDRO properly addresses these distinctions. If employer contributions aren’t fully vested, your spouse might end up with less than anticipated—and that plan-specific detail must be spelled out in the order.

