1. Employee vs. Employer Contributions
401(k) plans often include both employee deferrals and employer matching contributions. While employee deferrals are always 100% vested, employer contributions may be subject to vesting schedules. A properly drafted QDRO should specify that the alternate payee (the spouse receiving a share of the plan) receives only vested amounts—or at least be clear about how unvested portions are addressed.
Miss this step, and you could end up dividing funds the employee doesn’t actually keep long-term—creating confusion or future disputes.

