Employee and Employer Contributions
This plan likely includes two types of contributions:
- Employee Contributions: Amounts directly withheld from the employee’s paycheck, fully vested immediately.
- Employer Contributions: These may be subject to a vesting schedule based on years of service. Any unvested portion is not divisible in a QDRO.
It’s crucial to only divide the vested balance unless the participant remains employed and more of the funds may vest during the divorce. A well-drafted QDRO must state whether any accrued future vesting is to be included.

