Employee and Employer Contributions
One of the first things to determine is which money within the account is subject to division. Typically, anything earned during the marriage is considered marital property. This includes:
- Employee contributions made during the marriage
- Employer matching contributions that have vested
- Profit-sharing contributions credited during the marriage
Unvested employer contributions generally are not divisible unless and until they become vested. Your QDRO should account for future vesting schedules if applicable.

