Employer vs. Employee Contributions
Many profit sharing plans involve both employee deferrals and discretionary employer contributions. The QDRO must clearly state how each component should be divided. In many cases, the division is based on a percentage or dollar amount as of a specific date (usually the date of separation or divorce judgment).
If the plan includes salary deferrals (similar to a 401(k) element), those are typically 100% vested and easier to transfer. Employer contributions, however, may be subject to vesting rules.

