Employee and Employer Contributions
The first step is determining how much of the account is subject to division. Most QDROs deal with the marital portion—which often means contributions (and gains or losses) made during the marriage. However, if employer contributions are involved, you also have to consider:
- Whether the employer contributions are vested or unvested
- Whether the QDRO language is clear about what portion of employer funds belongs to the alternate payee (non-employee spouse)
A well-drafted QDRO for the Sunny Glen Children’s Home 403(b) Plan should address how to handle unvested employer contributions. In many cases, only vested portions can be divided. Be sure to state that clearly or risk delays or rejection.

