Employee and Employer Contribution Divisions
The Giti Tire Usa Ltd. 401(k) Profit Sharing Plan and Trust may include both employee contributions (salary deferrals) and profit-sharing contributions made by the employer. These are often divided differently depending on the divorce agreement:
- Employee Contributions: These are generally 100% vested and easier to calculate for division.
- Employer Contributions: These may be subject to a vesting schedule, which means they could be partly or entirely forfeited if certain employment conditions weren’t met. This matters greatly when calculating the marital portion.
Make sure you clarify in the QDRO whether the alternate payee is entitled to vested amounts only or all contributions including unvested—but potentially vesting—amounts during the marriage.

