Employee and Employer Contributions
Contributions to this plan can include both employee deferrals and employer contributions under the profit-sharing component. When dividing the plan, it’s critical to indicate whether both contribution types are being split or just the employee portion.
If the divorce order doesn’t specify what to include, the QDRO drafter and the court may default to splitting only the vested account balance. If the participant has employer contributions that haven’t vested yet, the alternate payee may never see those funds unless the QDRO is drafted properly.

