Handling Employee and Employer Contributions
This plan likely has two major sources of contributions:
- Employee Contributions: These are 100% vested and can be split as of a specific date.
- Employer Contributions: Often have a vesting schedule. The QDRO should only assign amounts that are already vested as of the division date.
In most cases, you can choose to divide the account based on a fixed dollar amount or a percentage of the balance as of a specific date. The more common method is a percent (e.g., 50% of the marital portion). Make sure the QDRO clearly states whether this applies to the entire account or just the marital/cohabitation period.

