Employee and Employer Contributions
401(k) plans like this one typically include:
- Employee salary deferrals (contributions made by the participant)
- Employer matching contributions or profit-sharing contributions
During divorce, a QDRO can divide both employee and employer contributions, but only vested amounts can be assigned to the alternate payee. Unvested employer contributions are not typically transferable unless they become vested later and the QDRO contains specific language addressing that possibility.

