Employee vs. Employer Contributions
The account owner (employee) makes contributions from their paycheck. The employer may also match contributions. In divorce, the QDRO must state whether the former spouse (the “alternate payee”) is entitled to:
- Just the employee’s contributions and earnings
- Both employee and employer contributions, subject to vesting
This distinction is critical. Employer contributions may not be fully vested, especially if the marriage ended earlier in the participant’s employment.

