Dividing Employee and Employer Contributions
Employee contributions are always 100% vested. That means if your spouse contributed $50,000 to their 401(k), you’re typically entitled to a portion of that amount based on your marital timeline.
Employer contributions, on the other hand, can follow a vesting schedule. If your spouse isn’t fully vested, some of the employer match may not be available for division. The QDRO must specifically address what to do with any non-vested funds, and whether you, as the alternate payee, are entitled only to vested amounts.

