1. Employee vs. Employer Contributions
The QDRO must clearly identify whether the alternate payee (usually the former spouse) is entitled to receive only employee contributions, or both employee and employer contributions. This can significantly affect the dollar amount of the benefit.
Employer contributions may be subject to a vesting schedule. If the participant is not fully vested in those contributions at the time of divorce or QDRO entry, the alternate payee will not receive the unvested portion—unless the participant becomes fully vested before benefits are paid out.

