Introduction: Dividing the Quality Progressions 403(b) Plan in Divorce
When couples decide to divorce, dividing retirement assets can be one of the most complicated—and often overlooked—steps in the process. If you or your spouse participated in the Quality Progressions 403(b) Plan, a court-approved document called a Qualified Domestic Relations Order (QDRO) will likely be required to split the account without triggering taxes or penalties.
As QDRO attorneys at PeacockQDROs, we help people across the country divide 401(k)-type retirement accounts like this one. The Quality Progressions 403(b) Plan comes with specific considerations that must be addressed carefully. From vesting schedules to loan balances to Roth subaccounts, each piece needs special handling.
What is a QDRO and Why Is It Necessary?
A QDRO is a court order that directs a retirement plan administrator to divide benefits between divorcing spouses. Without this order, an ex-spouse has no legal right to receive a share of the participant’s plan—even if the divorce decree says otherwise. For plans like the Quality Progressions 403(b) Plan, a QDRO is the only way to transfer funds legally and tax-free.
Plan-Specific Details for the Quality Progressions 403(b) Plan
Before drafting the QDRO, it’s essential to gather everything known about the plan. While some details about the plan remain unknown—such as participant count and full plan year—it’s still possible to begin planning based on the information available:
- Plan Name: Quality Progressions 403(b) Plan
- Sponsor: Unknown sponsor
- Address: 20250730094629NAL0007823970001, covering period 2024-01-01 to 2024-12-31
- Employer Identification Number (EIN): Unknown
- Plan Number: Unknown
- Industry: General Business
- Organization Type: Business Entity
- Status: Active
- Plan Type: 401(k)-style retirement plan (despite the 403(b) title, this is classified as a business 401(k)-type plan based on its structure and sponsor)
The general business setting and business entity backing the plan are important because they tend to have more complex contribution structures—employer matching, vesting timelines, and multiple subaccounts are common. These must be addressed in your QDRO.
Dividing a 401(k)-Style Plan Like the Quality Progressions 403(b) Plan
Handling Employee and Employer Contributions
Employee contributions in a 401(k)-style plan are generally 100% vested immediately, meaning your spouse will be entitled to a proportional share of those contributions and investment gains, depending on your marital timeline.
However, employer contributions may be subject to a vesting schedule. If your spouse isn’t fully vested by the date of divorce or division, the non-vested portion could be excluded from the QDRO division unless alternative arrangements are made. Be sure to obtain a current statement showing the vested and unvested balances in the Quality Progressions 403(b) Plan.
Vesting and Forfeiture Provisions
401(k) plans sponsored by business entities like Unknown sponsor often tie employer contributions to a vesting schedule—typically based on years of service. For example, if the plan uses a six-year graded vesting schedule and your spouse has only worked four years, they may be only 60% vested.
It’s critical that the QDRO addresses whether only vested amounts are being split, or if there’s anticipation of future vesting post-divorce that may affect distributions. At PeacockQDROs, we often use language that can account for this in advance to avoid post-division headaches.
Loan Balances and Repayment Obligations
If the participant has taken a loan from their Quality Progressions 403(b) Plan, this will affect the amount available for division. Loans reduce the account’s net balance and are not considered divisible assets unless specifically addressed in the QDRO.
You’ll need to clarify whether the participant alone is responsible for repayment, or whether the QDRO should account for the outstanding loan before applying the marital percentage. We recommend always obtaining a loan statement from the plan administrator and including exact language in the QDRO addressing whether pre- or post-loan balances are to be divided.
Roth vs. Traditional Subaccounts
Many business-sponsored 401(k)-type plans include both pre-tax (traditional) and after-tax (Roth) contributions. These account types carry different tax consequences for distribution. The Quality Progressions 403(b) Plan may have both types, and each must be addressed specifically in the QDRO to avoid future tax trouble.
- Traditional balances: Taxable on distribution to the alternate payee unless rolled into another qualified plan or IRA
- Roth balances: Non-taxable if held long enough and rolled into a Roth IRA
The QDRO should clearly allocate marital shares of each subaccount type and ensure proper rollover instructions are included, so the alternate payee receives a tax-advantaged transfer.
Common Mistakes to Avoid
Dividing the Quality Progressions 403(b) Plan can be tricky. We see several errors repeatedly from divorcing parties and non-specialist attorneys. These mistakes can delay processing or reduce the alternate payee’s benefits.
- Failing to obtain current plan statements showing account balances, account types, and vesting
- Using vague language that doesn’t distinguish between Roth and traditional subaccounts
- Not considering outstanding plan loans or failing to account for them in division formulas
- Dividing the account as of the “wrong” date—such as the date the QDRO is signed instead of the divorce date
- Submitting a QDRO with incomplete sponsor info (missing EIN and Plan Number)
Learn more about common pitfalls in our article on common QDRO mistakes.
Timing and How Long It Really Takes
In most cases, dividing a plan like the Quality Progressions 403(b) Plan involves five main steps:
- Gather all necessary plan documentation, including a current account statement and summary plan description (SPD)
- Draft a compliant and plan-specific QDRO document
- Submit to the court for judicial approval
- Send a certified copy to the plan administrator for processing
- Wait for final processing and distribution by the plan
The timeframe varies depending on the plan, court system, and whether your order has to go through a preapproval process (some plans offer this; others don’t). We break down these timing factors in this article: How Long Does a QDRO Take?
At PeacockQDROs, we manage the entire process from draft to final completion—including court filing, plan submission, and administrator follow-up. We’ve done it thousands of times, and we don’t stop at just handing you a document.
Why Choose PeacockQDROs?
When it comes to dividing retirement accounts like the Quality Progressions 403(b) Plan, you need more than a cookie-cutter QDRO. Our team at PeacockQDROs has deep experience across thousands of assets just like this one. Our service includes:
- Precision drafting that accounts for all plan-specific variables
- Preapproval submission if applicable
- Court filing and certified copy retrieval
- Submission to plan administrator and continuous follow-up
We maintain near-perfect reviews and pride ourselves on a track record of doing things the right way. Don’t risk your retirement share with a fill-in-the-blank form. Get the full-service QDRO team that works for you.
Learn more at our QDRO center or contact us directly for help.
Final Thoughts and QDRO Support for Your Divorce
Dividing a retirement account like the Quality Progressions 403(b) Plan requires careful planning, legal precision, and familiarity with the plan type and structure. Letting a QDRO professional handle it can save time, reduce tax risks, and ensure you’re getting exactly what you’re entitled to.
If your divorce was in California, New York, New Jersey, Connecticut, Kansas, Missouri, Iowa, or North Dakota, and you have questions about qualified domestic relations orders or dividing retirement assets like the Quality Progressions 403(b) Plan, contact PeacockQDROs. We specialize in QDROs and have successfully processed thousands of orders from start to finish.
Get the answers you need—explore our QDRO resources or reach out for personalized help if you’re in one of our service states.