Employee and Employer Contributions
A QDRO for a 401(k) must clearly define how the account will be divided—by a fixed dollar amount or by a percentage of the balance as of a certain date (often the date of separation or divorce). Employer contributions, however, are subject to vesting schedules. Any portion not vested as of the QDRO “valuation date” typically cannot be divided and will revert to the employee if the participant separates from employment prematurely.
Make sure you determine the vested vs. unvested status of the account before submitting your QDRO. The plan may reject any division of non-vested funds.

