Vesting Schedules and Forfeitures
Profit sharing plans often involve employer contributions that vest over time. If the employee hasn’t worked at the company long enough, some of the plan balance may not yet be theirs to keep. That unvested amount can be forfeited later. If your QDRO mistakenly divides the gross balance without accounting for vesting, the alternate payee (usually the non-employee spouse) may end up receiving less than expected.
Tip: Be sure your QDRO either awards only the vested portion or clearly defines how unvested amounts should be treated as they vest in the future.

