Employee and Employer Contributions
This plan likely includes both:
- Employee Contributions: These are always 100% vested and can be divided in a QDRO without restriction.
- Employer Contributions: These may be subject to a vesting schedule based on years of service or other formula.
If the QDRO attempts to divide unvested employer contributions, the alternate payee will likely receive nothing from that portion unless the participant later becomes vested. The QDRO should clearly state whether the alternate payee is entitled to future vesting.

