Employee and Employer Contributions
The participant’s own contributions (pre-tax or Roth) are generally 100% vested. These can be divided without much issue. However, the employer’s profit-sharing contributions might be subject to a vesting schedule. If the employee isn’t fully vested at the time of divorce, the alternate payee could end up with less than expected if this issue is not clearly addressed in the order. Your QDRO should specify which contributions are included and whether future gains and losses apply.

