Dividing Employee vs. Employer Contributions
The participant (the employee of the Girl Scouts organization) likely contributed pre-tax amounts to the 403(b) Thrift Plan for Girl Scouts of Oregon and Southwest Washington, Inc.. The employer may also provide matching contributions, but those may be subject to a vesting schedule. If you’re the alternate payee (e.g., the ex-spouse), it’s crucial to determine whether your share includes only the vested portion or potentially some unvested funds as they vest post-divorce (though many plans do not allow unvested shares to be included).
When negotiating a settlement or drafting a QDRO, be clear about:
- Whether the alternate payee’s share is calculated from the total balance (employee + vested employer)
- How post-divorce contributions and earnings will be handled
- What date the division is based on — typically the date of separation, court judgment, or another agreed-upon date

