Employee vs. Employer Contributions
The employee’s contributions are always 100% vested and available to divide. However, employer contributions are often tied to a vesting schedule. If the participant is not fully vested at the time of divorce, some employer-funded amounts may be forfeited and therefore unavailable to the alternate payee.
This is a key reason why QDROs must be drafted carefully. If the order divides the entire balance including future, unvested employer contributions, it will most likely be rejected by the plan administrator.

