1. Employee Contributions vs. Employer Contributions
The employee’s contributions are always 100% vested—those are theirs to divide. But employer contributions may be subject to a vesting schedule. This means:
- Only the vested portion is divisible in the QDRO
- Unvested amounts may disappear if employment ends
- The QDRO needs to reference how to deal with forfeitures
It’s essential to get a recent statement or confirmation from the plan administrator showing how much of the employer match is currently vested.

