1. Employee and Employer Contributions
A QDRO can divide the plan participant’s:
- Employee contributions (which are almost always 100% vested)
- Employer contributions (which may be subject to a vesting schedule)
It’s critical to determine whether any portion of the employer match is unvested. Unvested funds may not be divisible, depending on your settlement or court order language. If unvested amounts are awarded by mistake, the alternate payee (often the former spouse) may not receive those funds at all.

