Dividing Employee and Employer Contributions
The divorce agreement must define how much of the account the non-employee spouse (the “alternate payee”) will receive. Most QDROs divide benefits by percentage or fixed dollar value as of a specific date—usually the date of separation or divorce judgment.
Unlike employee contributions (which are always fully vested), employer contributions may be subject to a vesting schedule. This means the employee spouse may not own all their employer contributions at the time of divorce. Your QDRO must clearly state how to handle unvested funds.

