Employee and Employer Contributions
Dividing the account isn’t as simple as splitting a single total. Like many 401(k) plans, the Eurark LLC 401(k) Profit Sharing Plan & Trust likely includes both:
- Employee Elective Deferrals —These are pre-tax or Roth contributions the employee chose to put aside from their paycheck.
- Employer Contributions —Such as matching or profit-sharing deposits made by Eurark LLC.
Some employer contributions may not be fully vested at the time of divorce. A strong QDRO should address how to deal with unvested balances, whether they are ignored, divided proportionally, or assigned in full if they vest later.

