1. Employee vs. Employer Contributions
The QDRO must be clear about what portion of the account is being divided. That includes:
- Employee Contributions: Typically 100% vested immediately. These are usually divided as part of the marital estate.
- Employer Contributions: May be subject to a vesting schedule. Any unvested portion won’t be awarded through the QDRO.
It’s critical to understand which percentage of the account was actually earned during the marriage and how much of the employer contribution is still vested. The QDRO should also state whether the alternate payee will receive gains/losses up to the date of distribution.

