Employee and Employer Contributions
Employers often match employee contributions or provide profit-sharing contributions. Not all employer contributions are immediately “vested”—meaning the employee earns full ownership over time. A typical QDRO for this plan must determine:
- What percentage of the account is marital vs. separate property
- Whether unvested employer contributions are included in the division
- How to handle post-divorce investment gains or losses
If some of the plan participant’s employer contributions were not fully vested at the time of divorce, the QDRO must clearly state whether the alternate payee (ex-spouse) is entitled to a portion of those contributions if or when they vest later.

