Employee and Employer Contributions
Employee contributions (the amounts an employee elects to defer from wages) are always 100% vested and available for division. However, employer contributions—such as matching or profit-sharing—may be subject to a vesting schedule. This means the participant may forfeit some of those funds if not fully vested at the time of divorce.
The QDRO should clearly define that the alternate payee is only entitled to the vested portion of the account as of a specific valuation date. PeacockQDROs always confirms this date with the parties to avoid future disputes.

