Employee and Employer Contributions
In profit sharing plans, two types of contributions may exist: employee deferrals (if the plan also contains 401(k)-type features) and employer profit-sharing contributions. During divorce, it’s common for the alternate payee (typically the non-employee spouse) to be awarded a portion of the marital share, which usually is defined as the value accrued during the marriage.
Be sure your QDRO clearly lays out whether both employee and employer contributions are to be divided—and how. Reference to dates (e.g., date of marriage and date of separation or divorce) will help the plan administrator calculate the marital portion correctly.

