Dividing Employer vs. Employee Contributions
One of the most important factors is whether the funds in the account were contributed by the employee, the employer, or both. For the Leed Selling Tools Corp.. Profit Sharing Plan, the employee’s contributions are always 100% vested. However, employer contributions may be subject to a vesting schedule.
If a participant isn’t fully vested at the time of divorce, some of those employer contributions may be forfeitable and cannot be divided through the QDRO. The QDRO should clarify that the alternate payee will only receive their share of the vested portion of the account.

