Employee and Employer Contributions
This plan likely includes both employee contributions (before-tax and possibly Roth) and employer contributions (profit sharing or matching). Not all employer contributions are immediately vested, and this matters drastically in a QDRO. If the plan has a vesting schedule, only the vested portion will be divisible.
For example, if the employee is 50% vested at the time of divorce, the alternate payee can only receive their share of that vested portion unless otherwise specified.

