Employee vs. Employer Contributions
In a profit sharing plan like Jenkinson’s Pavilion, Inc.. Profit Sharing Plan, account balances may be made up of:
- Employee elective deferrals (if the plan allows, such as 401(k) style contributions)
- Employer discretionary contributions
While employee contributions usually belong fully to the employee, employer contributions may be subject to a vesting schedule. Only vested portions can be divided in a QDRO. If an ex-spouse is assigned part of the account, the QDRO must specify whether the alternate payee receives just the vested portion or part of any future vesting post-order—something courts sometimes allow if stated clearly in the order.

