1. Employee and Employer Contribution Division
This plan likely includes both employee deferrals (traditional and possibly Roth) and employer matching or profit-sharing contributions. A QDRO must clearly state how each type of contribution is to be divided.
- Employee contributions are 100% vested and usually easy to divide.
- Employer contributions may be subject to vesting—only the vested portion can be divided.
A good QDRO will either split each subaccount proportionally or allocate a specific percentage or dollar amount. Be sure your attorney is aware of how these contributions are tracked in this plan.

