Employee and Employer Contributions
Your QDRO must specify whether you’re dividing just the employee-funded portion of the account or including the employer match as well. This is especially important if some of the employer contributions are not fully vested yet.
- Fully Vested Employer Contributions: Can be divided under a QDRO
- Unvested Employer Contributions: May be forfeited depending on plan rules if the employee leaves the company
Ask the plan administrator for a detailed breakdown of vested and unvested amounts as of your divorce date or date of division.

