Employee vs. Employer Contributions
401(k) plans typically include contributions made by both the employee and the employer. When dividing the Menil Foundation, Inc.. Employee Retirement Benefit Plan through a QDRO, it’s critical to determine:
- What portion of the balance is from employee contributions
- What portion comes from employer matching or profit-sharing
- Whether employer contributions were fully vested or subject to a schedule
Unvested amounts typically remain with the employee and aren’t divisible in a QDRO. However, the QDRO needs to make clear what happens if vesting is pending at the time of divorce.

