Employee vs. Employer Contributions
The Baroco Electric Construction Company Salary Savings Plan likely includes both employee salary deferrals and employer-matching contributions. Your QDRO must specify whether the division applies to:
- Just the employee’s contributions
- Both employee and employer contributions
- Only vested portions of employer contributions
Employer contributions may have a vesting schedule. Only vested contributions are typically divisible in divorce. Any unvested amounts may be forfeited when the employee separates from the company or as determined by the plan sponsor.

