1. Employee and Employer Contributions
This plan likely includes both types of contributions:
- Employee contributions: These are usually 100% vested and easy to divide.
- Employer (matching or profit-sharing) contributions: These may be subject to vesting schedules.
If employer contributions are not fully vested, only the vested portion can be divided in a QDRO. Unvested amounts may be forfeited if the employee terminates before fully vesting, and we will need to specify how forfeited assets will or will not affect the alternate payee’s portion.

