1. Employee vs. Employer Contributions
Employee contributions are usually 100% vested, which means the marital portion is fairly simple to calculate and divide. Employer contributions—on the other hand—may be subject to a vesting schedule. If a portion of the account is unvested at the time of divorce, those assets may not be available for division.
In your QDRO, it’s important to explicitly define how and when vesting percentages apply. Some courts allow the alternate payee to receive future vested portions, but many do not unless it’s clearly stated.

