Employee vs. Employer Contributions
A common mistake in QDROs is failing to distinguish between employee contributions (what the participant puts in) and employer contributions (typically matching or profit-sharing). Employer contributions may be subject to a vesting schedule, which determines when the employee becomes entitled to the amount the company contributed.
The QDRO must specify whether the alternate payee (usually the non-employee spouse) will receive a portion of just the vested account balance or include a portion of unvested funds as well. Most plan administrators only allow division of the vested balance.

