Employee Contributions vs. Employer Contributions
Employee contributions are generally the easiest to divide—they are fully vested and owned by the participant. However, employer contributions may be subject to a vesting schedule. If your divorce occurs before the full vesting period is reached, a portion of the employer match may not be divisible.
The QDRO should clearly state how both employee and vested employer contributions are to be divided as of a specific valuation date—usually the date of separation, divorce filing, or another agreed-upon date.

