Employee and Employer Contributions
An important consideration is whether you’re dividing only the employee’s contributions or both employee and employer contributions. Most divorce decrees specify marital value, but QDROs must spell out exactly what accounts are being divided and which contributions are included.
Since this is a profit sharing plan, it likely includes both employee deferrals and employer contributions. Be wary: employer contributions may not be fully vested, which brings us to the next issue.

