1. Dividing Employee and Employer Contributions
Employee contributions are always 100% vested, meaning the participant owns them completely. However, employer match or profit-sharing contributions may be subject to a vesting schedule. If your divorce occurs before full vesting, only the vested portion of those employer contributions can be divided in your QDRO.
It’s important to get a copy of the participant’s most recent statement and the plan’s Summary Plan Description (SPD) to find out what portion is vested. Any unvested employer contributions will typically be forfeited unless otherwise specified in the divorce judgment or settlement agreement.

