1. Dealing With Employee and Employer Contributions
This plan may include both employee deferrals and employer-matching or profit-sharing contributions. The QDRO should clearly state how each type is divided. Some plans allow the alternate payee to receive a portion of the total balance as of the division date, while others limit distribution to vested amounts only.
Because employer contributions may be subject to a vesting schedule, it’s critical to confirm what was vested at the time of divorce. Anything not vested typically remains with the employee participant, and future vesting often does not apply unless explicitly stated in the order.

