Employee and Employer Contributions
This 401(k) plan likely features both employee deferrals and employer profit-sharing contributions. When dividing the plan, it’s important to:
- Distinguish the participant’s salary deferrals from employer contributions
- Specify if the division applies to the entire account or just pre-marital/post-marital balances
- Include language about dividing gains and losses up to the date of account segregation
If you’re the alternate payee, you should ensure you’re receiving a share of all applicable contributions—not just the current balance.

