Dividing Employee and Employer Contributions
One important aspect of any 401(k) QDRO is separating employee contributions—which are always 100% owned by the participant—and employer contributions, which may be subject to a vesting schedule. For example, if the participant has only been with the employer a short time, they may not be fully vested in the employer matching contributions.
The QDRO should distinguish between vested and non-vested portions to avoid confusion and future disputes. You can either divide only the vested portion or add language that grants the alternate payee rights to future vesting, depending on negotiation and legal orders.

