Employee & Employer Contributions
These plans typically include both employee deferrals and employer matching or profit-sharing contributions. When dividing the account, it’s important that the QDRO specifies how each type of contribution will be handled—especially since different components could be subject to different rules.
For example, while employee contributions are automatically vested, employer contributions may be subject to a vesting schedule. If your spouse hasn’t been employed long enough, some employer contributions may not be fully vested—and thus not divisible by QDRO.

