Employee and Employer Contributions
The QDRO must clearly specify what portion of the account is being awarded to the non-employee spouse (known as the “Alternate Payee”). This could be:
- A percentage of the account as of a specific date (commonly the date of separation or divorce)
- A flat dollar amount
Employer contributions are typically subject to a vesting schedule. This means the employee may not fully own (or be ‘vested in’) those contributions until they’ve worked a certain number of years. Your QDRO can only divide the vested portion unless the parties agree otherwise. Understanding vesting is critical—get this wrong and the Alternate Payee might receive less than expected.

