Employee and Employer Contributions
The plan likely includes both employee contributions (which are always 100% vested) and employer contributions, which may be subject to a vesting schedule. A QDRO must clearly define whether the non-employee spouse will receive:
- A percentage of the total vested balance at the time of divorce or order
- Only employee contributions or both employee and employer contributions
- A fixed dollar amount, or a formula tied to specific dates (such as the date of separation)

