1. Dividing Employee and Employer Contributions
Most QDROs award a percentage or dollar sum to the non-employee spouse, often based on the account’s value as of the marital separation or divorce judgment date. What’s important to understand is how much of that account was funded by:
- Employee salary deferrals
- Employer matching contributions
- Employer discretionary contributions
A QDRO should clearly specify if it’s dividing only vested amounts or if the non-employee spouse is entitled to a portion of future vesting. This is especially important if the employer contributions aren’t 100% vested yet.

