Employee and Employer Contribution Division
Both employee salary deferrals and employer profit-sharing contributions are subject to division under a QDRO. However, profit-sharing contributions may have specific vesting requirements.
If you’re the non-employee spouse, make sure the QDRO accounts for:
- The date of division (usually the date of separation or divorce judgment)
- Whether you’re receiving a percentage or fixed dollar amount
- Whether gains and losses will be included until the date of distribution

