Employee vs. Employer Contributions
Contributions made by the employee are always 100% vested and can be divided according to the marital property agreement. But employer contributions are often subject to a vesting schedule. That means only the vested portion as of a specific date (usually the date of divorce or separation) may be eligible for division.
To divide this correctly, your QDRO must state whether it includes only vested balances or presumes vesting through a particular date. Accounting for this in the order is one of the most common QDRO mistakes we see. Seeour guide to common QDRO mistakes to avoid these issues.

