Employee and Employer Contributions
401(k) accounts commonly include both employee deferrals and employer matches. When dividing the Colcal Colorado, Inc.. Retirement Plan in divorce, it’s critical to specify:
- Whether just the employee contributions or the full account balance (including employer contributions) is being divided
- The cutoff date for valuation (often the date of separation or divorce)
Employer contributions might be subject to a vesting schedule, meaning they aren’t fully the employee’s property until a certain period of service is met. That leads us to the next issue.

