1. Employee and Employer Contributions
Most plans include contributions from both the employee and the employer. In a divorce, a QDRO can divide the balance of the participant’s account based on a specified percentage or dollar amount. It’s important to include language that makes it clear whether both types of contributions are being divided.
- If the alternate payee (usually the non-participant spouse) is awarded 50% of the participant’s vested account balance, that includes both employee and vested employer contributions unless stated otherwise.
- Unvested employer contributions are not typically divisible — see the next section.

