1. Dividing Employee vs. Employer Contributions
The participant (employee) contributions are always 100% vested, which means the alternate payee (the spouse who is receiving a share) is entitled to their portion of that balance. However, employer contributions may be subject to a vesting schedule. This affects how much is actually eligible for division at the time of divorce.
It’s not uncommon for divorcing spouses to assume the employer match is automatically included. But if the participant isn’t yet fully vested, part of that money may not be available.

