1. Employee vs. Employer Contributions
Employee contributions are fully owned by the participant and can be divided at any time. Employer contributions, however, may be subject to a vesting schedule. That means not all funds may currently “belong” to the participant—and thus may not be available to divide.
Make sure your QDRO clearly states whether it covers only vested balances or also includes unvested amounts that may vest later. Some plans automatically exclude unvested funds unless specified.

