Employee and Employer Contributions
This plan likely includes both employee deferrals and employer matching contributions. Only vested employer contributions are available to divide under a QDRO. The timing of your divorce is important here.
- Unvested amounts cannot be assigned to an ex-spouse
- Your QDRO must be carefully worded to prevent disputes over percentages, dollar amounts, or vesting assumptions
Be aware that if your QDRO includes unvested employer matches, the plan administrator will simply reject that portion unless it’s clearly addressed. We recommend specifying that the alternate payee receives a pro-rata portion of only the vested balance as of a certain date.

