Employee Contributions vs. Employer Contributions
The participant’s own salary deferrals (employee contributions) are always 100% vested. However, employer contributions (such as matches or profit sharing) may be subject to a vesting schedule. Any non-vested portion will not be awarded to the alternate payee (ex-spouse).
Your QDRO should specify whether the division includes both vested and non-vested funds. If you’re the alternate payee, make sure you’re receiving only what is legally available. If you’re the participant, ensure that the QDRO doesn’t mistakenly award funds not yet vested—or already forfeited.

