Employee and Employer Contributions
In a divorce, the QDRO can specify how to divide employee contributions and any matching employer contributions. However, note that employer contributions may be subject to a vesting schedule. If employer contributions aren’t fully vested at the time of divorce or QDRO submission, the non-employee spouse (known as the alternate payee) might not be entitled to that portion.
The QDRO must clearly state how both types of contributions will be divided. Common language includes assigning either a percentage of the account as of a specific date or dividing the account via the use of a “marital coverture” formula (e.g., proportionate to the length of the marriage).

