Employee and Employer Contributions
This retirement plan likely includes:
- Employee contributions (pre-tax and possibly Roth)
- Employer profit-sharing contributions
Under a QDRO, employee and fully vested employer contributions can usually be divided. Unvested employer funds, however, are typically excluded unless the vesting schedule includes specific rights for post-divorce vesting. Be clear in your order about whether the alternate payee is entitled only to the vested balance at divorce or any post-divorce vesting.

