Employee and Employer Contributions
A participant in the Twitchell Technical Products, LLC Retirement Savings & Investment Plan may have both employee contributions (which are always 100% owned by the participant) and employer contributions (which may be subject to a vesting schedule).
When it comes to QDRO drafting, here’s what to look out for:
- Employee contributions: These are always available to divide regardless of length of employment.
- Employer contributions: If they’re unvested at the time of divorce or the QDRO, they are not eligible for division unless the participant remains with the company until they vest.
If the non-employee spouse is awarded a percentage of the total account, make sure the QDRO clearly defines whether the percent applies to the vested balance only or the total balance—with appropriate language to protect the alternate payee from receiving less than ordered.

