Employee and Employer Contribution Division
One complexity in dividing this plan is accounting for contributions from both the employee and employer. A QDRO can award a flat dollar amount or a percentage of the total vested balance, either as of a specific date (like the date of separation or divorce) or as of the date of distribution.
Important note: only vested employer contributions can typically be divided. Any unvested amounts will remain with the employee-spouse unless the plan provides for post-retirement vesting (which is extremely rare).

