1. Employee and Employer Contributions
Your QDRO must specify whether the division covers just the participant’s contributions or if it also includes employer matching contributions. Since employer funds may be subject to a vesting schedule, it’s essential to clarify what’s available to divide. If the divorce is early in the participant’s career, a significant portion of the employer match may not yet be vested.
We often recommend using a “coverture fraction” approach, especially when contributions were made both before and during the marriage. This fairly separates marital from non-marital portions.

