Dividing Employee and Employer Contributions
In most divorces, the alternate payee (usually the non-employee spouse) is awarded a percentage of the participant’s account accrued during the marriage. This includes:
- Employee contributions (made through salary deferral)
- Employer contributions (depending on the plan’s vesting rules)
- Investment gains or losses on both
The key is determining which of these amounts are marital property. Typically, contributions made from the date of marriage to the date of separation are subject to division.

