Employee and Employer Contributions
The participant in the plan may have two types of contributions:
- Employee Contributions: These are fully yours and easily divisible.
- Employer Contributions: These may be subject to a vesting schedule. That means portions of an employer’s contributions may not yet belong to the participant and can be forfeited if employment ends prematurely.
If the divorce occurs before the full vesting of employer contributions, the QDRO must account for how to divide the vested versus unvested portions. Plan documents or sponsor records will detail the vesting timeline, which is required for accurate drafting.

