Employee vs. Employer Contributions
A QDRO can divide both employee-deferral contributions and employer profit-sharing or match amounts. However, only vested contributions are typically divisible.
- Employee Contributions (Elective Deferrals): Always 100% vested — these are your earned deposits.
- Employer Contributions: May have a vesting schedule — unvested amounts often stay with the participant.
During divorce, it’s common to divide only what’s vested as of the date of separation or divorce decree. A QDRO must be precise on this point.

