Employee vs. Employer Contributions
One of the first steps is separating the employee’s contributions from those made by the employer. The participant is always 100% vested in their own salary deferrals. However, employer contributions may be subject to a vesting schedule. The plan’s Summary Plan Description (SPD) or contact with the plan administrator will reveal whether the non-employee spouse is entitled only to vested funds or a larger percentage, depending on how the QDRO is drafted and the couple’s legal settlement.

