Employee and Employer Contributions
Unlike many retirement plans, profit sharing accounts often contain both employee contributions (which typically are 100% yours) and employer contributions (which may be subject to vesting rules). In a divorce, the QDRO needs to clearly spell out which portions are to be divided—and which are not.
- Employee contributions are usually divided based on the marital portion.
- Employer contributions might be partially unvested, and those amounts may be excluded unless they vest at a later date.

