1. Employee and Employer Contributions
Both the employee’s contributions and any employer-matching contributions may be divided through the QDRO. However, matching funds are often subject to a vesting schedule. If your former spouse isn’t fully vested at the date of division, only the vested portion can typically be allocated to you.
This is why the exact valuation date—whether it’s the date of divorce, separation, or another agreed-upon point—is critical. A properly drafted QDRO must specify the division date clearly to avoid disputes.

