1. Employee Versus Employer Contributions
The participant may have made pretax contributions, post-tax Roth contributions, or both. Additionally, the employer might have made matching or discretionary profit-sharing contributions.
It’s critical that your QDRO distinguishes between these sources. Some employer contributions follow a vesting schedule; others are immediately vested. Be sure your order specifes whether the alternate payee (the non-participant spouse) is receiving a share of all vested balances as of a specific date (usually the date of separation or divorce).

