Employee and Employer Contributions
The QDRO should spell out how both employee deferrals and employer matching contributions are to be split. Many plans only allow distribution of account balances that are vested. If the participant is not fully vested, the alternate payee may receive less than anticipated.
- Employee contributions are always 100% vested.
- Employer contributions may be subject to a vesting schedule—be sure to confirm this with the plan.

