1. Dividing Employee and Employer Contributions
When you draft a QDRO, it’s not enough to simply assign a percentage of the account. You need to identify whether you’re dividing:
- Employee salary deferrals
- Employer matching or profit-sharing contributions
In many cases, employer contributions have a vesting schedule. If your spouse isn’t fully vested at the time of divorce, any unvested funds are not divisible under the QDRO. Be sure the order makes clear which contributions are being divided and as of what date—typically the date of separation or the date of divorce filing.

