Employee vs. Employer Contributions
Both employee and employer contributions can be divided in a QDRO. However, only contributions (and the earnings on them) made during the marriage are considered community or marital property. Contributions made before marriage or after the date of separation are usually not subject to division.
Employer contributions are often subject to a vesting schedule. This means a portion of the employer match may not belong to the employee yet—or could be forfeited if the employee leaves before a certain time. This can impact how much the alternate payee receives under the QDRO.

