1. Employee vs. Employer Contributions
The QDRO must clearly specify whether the alternate payee is receiving a percentage of:
- Just the employee’s contributions,
- Both employee and employer contributions, or
- The entire vested balance.
If any employer contributions are unvested at the time of divorce, this must be considered. Unvested amounts may be forfeited unless the QDRO states that the division should apply to the future vested portion. Some plans don’t allow for division of unvested funds, so it’s critical to review the plan summary document provided by Global water technology, Inc.. 401(k) plan and trust.

