1. Employee and Employer Contributions
A QDRO can only award what’s been accrued under the plan. Some plans match employee contributions, but employer contributions may not be fully vested. The alternate payee is only eligible to receive the vested portion unless otherwise specified in the final divorce order.
For partially vested employer contributions, we may need to include special language in the QDRO clarifying what happens to forfeited amounts or how future vesting will be treated if the employee remains employed.

