Employee vs. Employer Contributions
Employee contributions are typically 100% owned by the participant. However, employer matching or profit-sharing contributions may be subject to a vesting schedule. If the participant isn’t fully vested at the time of divorce, the alternate payee may receive less than expected unless the order accounts for future vesting events.
Best Practice: If you’re the alternate payee, consider language in the QDRO that assigns a percentage of the account “as of the date of divorce,” and specify whether you want to include or exclude unvested employer contributions.

