Employee vs. Employer Contributions
One of the biggest mistakes divorcing spouses make is assuming that everything in the account is divisible. That’s not always the case. Employee contributions are generally 100% vested, while employer contributions are often subject to a vesting schedule. At the time of divorce, some of the employer’s contributions may be “unvested” and therefore not divisible by QDRO.
In these cases, your QDRO should include language that limits division to “vested account balances as of the date of division.” If that language is missing, the alternate payee could end up getting shorted on their share—or overpaid—causing administrative rework down the road.

