Employee and Employer Contributions
This plan likely includes both elective deferrals by the employee and matching or discretionary contributions by the employer. When dividing the account, the QDRO should clearly specify whether the alternate payee (the spouse receiving the division) is entitled to:
- Just the employee contributions and related gains
- Both employee and employer contributions
- Only vested employer contributions
Employer contributions could be subject to a vesting schedule. If the employee spouse is not fully vested, part of those employer contributions may not be eligible for division.

