Employee and Employer Contributions
When dividing The Tax Sheltered Annuity Plan of Texas Children’s Hospital, it’s common to split the account based on a percentage or fixed dollar amount as of a specific date. The QDRO can include:
- All employee contributions and their investment growth
- Vested employer contributions
- Any stipulations for post-divorce contributions
It’s important to note that non-vested employer contributions at the time of divorce usually cannot be awarded to the alternate payee. However, in some cases, QDROs allow for post-divorce vesting and award of those amounts if both parties agree.

