Employee and Employer Contributions
This plan likely includes both employee deferrals and employer contributions. While employee deferrals are typically fully vested immediately, employer contributions may be subject to a vesting schedule. This means the non-employee spouse may only be entitled to a portion of the employer’s contributions depending on the participant’s years of service.
Your QDRO should clearly specify:
- Whether it includes only vested contributions, or both vested and unvested portions
- The valuation date used to calculate the amount (often the date of marital separation or divorce judgment)

