1. Employee and Employer Contributions
Most 401(k) plans, including the Enzymedica, Inc.. 401(k) Plan, include both employee deferrals and employer contributions. In divorce, these must be allocated clearly. A typical division might give the alternate payee 50% of the marital portion—the contributions made during the marriage—adjusted for gains or losses.
Employer contributions often come with a vesting schedule. If the participant isn’t fully vested at the time of divorce, only the vested portion is subject to division unless the alternate payee specifically agrees to include unvested amounts or if they later vest based on service requirements.

