1. Contributions: Employee and Employer
It’s common to divide only the marital portion of retirement accounts. That usually means contributions and growth from the date of marriage to the date of separation or divorce. Be aware:
- Employee contributions are 100% vested from the start—easy to divide.
- Employer contributions often come with a vesting schedule. Only the vested portion as of the cutoff date is divisible through a QDRO.
Make sure your QDRO addresses the vesting status at the time of division. If you’re unsure, request a participant’s vesting statement from the plan administrator.

