Employee and Employer Contributions
One of the important distinctions in dividing a profit sharing plan is understanding how much of the account consists of employee salary deferrals versus employer profit-sharing contributions. In some cases, employer funds are not fully vested—meaning your spouse may not be legally entitled to them.
The QDRO must outline whether the division includes just the vested portion, or if it addresses non-vested funds that may vest later. This can have a big impact on the alternate payee’s final benefit.

