1. Employer Contributions and Vesting Schedules
It’s not uncommon for 401(k) plans to include employer matching or profit-sharing contributions. But here’s where it gets complicated: those contributions may be subject to a vesting schedule.
If your spouse has employer contributions that aren’t 100% vested, they may forfeit a portion of the balance if they leave the job. A good QDRO should address this issue clearly: will the alternate payee get a percentage of the total balance or only the vested portion as of the divorce or order date?

