Employee and Employer Contributions
Typically, employee contributions are 100% vested from the start, meaning they belong entirely to the employee. However, employer contributions often come with a vesting schedule. If a divorce occurs before full vesting, only the vested portion can be awarded to an ex-spouse via QDRO.
It’s important to clarify in the QDRO how to handle the division—often as a percentage of the vested account balance as of a certain date (typically the date of separation or divorce judgment).

