Employee and Employer Contribution Divisions
A QDRO must specify how much of the participant’s account is awarded to the alternate payee (typically the former spouse). This can be a set dollar amount or a percentage. It can also apply to either the total balance or just specific contributions, such as:
- Employee contributions (100% vested)
- Employer contributions (subject to vesting)
If your goal is to share only vested funds, the QDRO should clarify that any unvested employer contributions at the time of divorce are excluded. If this is not clear, disputes can occur later—especially when forfeitures come into play.

