Employee & Employer Contributions
Q: Who gets what? That depends on whether you’re dividing contributions made only during the marriage (the most common method) or the entire account balance. It’s also important to distinguish between the employee’s deferrals and the employer’s matching or profit-sharing contributions.
In many cases, employer contributions are subject to a vesting schedule. If they weren’t vested as of the separation or divorce date, they may not be divisible—or may be partially lost over time. Make sure your QDRO requests only the marital share of vested amounts, or you risk awarding money that disappears before distribution.

