Employee and Employer Contributions
In profit sharing plans, both the employer and sometimes the employee contribute to the account. If the parties were married during the time those contributions were made, that portion is likely marital property, and the alternate payee is usually entitled to a share.
For this plan, it’s essential to determine:
- Which contributions were made during the marriage
- Which portions were made before or after the marriage
- Whether contributions were voluntary (e.g., 401(k) deferrals) or strictly employer-based profit sharing

