Employee and Employer Contributions
In this type of plan, both the employee and employer may contribute. The QDRO should clearly state whether the alternate payee is entitled to:
- Only employee contributions (typically always 100% vested)
- Employer matching or profit-sharing contributions (often subject to a vesting schedule)
Failing to spell this out can result in surprises—especially for the alternate payee, who may receive significantly less if only vested funds are included. Always ask for a breakdown from the plan that separates total contributions and identifies what is vested versus forfeitable.

