1. Employee vs. Employer Contributions
Most QDROs reference account balances as of a specific valuation date. However, you must clarify whether the division covers only the employee’s contributions or includes employer matching or profit-sharing contributions as well.
The plan’s vesting schedule will determine how much of the employer portion is actually divisible. If some employer contributions are not vested, those may be forfeited and cannot be awarded to an alternate payee (the non-employee spouse).

