Employee and Employer Contributions
Your spouse’s account may consist of:
- Employee Elective Deferrals: These are usually 100% the employee’s property and non-forfeitable.
- Employer Contributions: Often subject to a vesting schedule. Only the vested portion is divisible in divorce.
The QDRO must specify which portions are to be divided—are you being awarded 50% of the entire balance, just the marital portion, or only what’s vested as of the date of division? These distinctions can significantly affect how much you end up receiving.

