Dividing Employee and Employer Contributions
In most 401(k) plans, participants receive both employee deferrals and employer matching or profit-sharing contributions. In a divorce, you can request a share of the total vested account or specify only the marital portion. However, unvested employer contributions may not be eligible for division depending on the timing and plan rules.
The plan’s vesting schedule will determine whether employer contributions belong to the participant or the marital estate. Be sure your QDRO reflects how to treat vested versus non-vested funds as of the cutoff date.

