Employee vs. Employer Contributions
Contributions made by the participating employee are always 100% vested and can be divided in the QDRO. However, employer contributions usually follow a vesting schedule. If some or all of those employer contributions are not vested at the time of the divorce or the separation date, they may not be available to divide.
It’s critical to clarify with the plan administrator what portion is vested so the Alternate Payee (the spouse receiving a portion of the benefits) knows exactly what they’re entitled to.

