Employee and Employer Contributions
In dividing a 401(k) plan like this one, the QDRO must address both employee contributions (which typically become 100% vested immediately) and employer contributions (which may be subject to a vesting schedule). This distinction matters if the participant has not yet earned full rights to the employer contributions at the time of divorce.
Make sure your QDRO clearly defines whether the alternate payee will receive a portion of just the vested account or also the unvested portion, contingent on future vesting by the participant. In most cases, only the vested portion is divided.

