Employee Contributions vs. Employer Contributions
The plan may consist of both employee deferrals and employer matching or profit-sharing contributions. Only the portion contributed during the marriage is typically subject to division. However, be aware of different vesting rules:
- Employee Contributions: Fully vested from day one
- Employer Contributions: Often subject to a vesting schedule
The QDRO must account for each source separately, especially if an alternate payee is only entitled to a percentage of the marital portion. Unvested employer funds may not be available for division but should still be reviewed carefully.

