1. Employee and Employer Contributions
In most 401(k) plans like the Jjr Solutions LLC 401(k) Profit Sharing Plan & Trust, participants receive both employee salary deferrals and employer contributions. It’s essential to determine whether you’re dividing:
- The total account balance as of a specific date (most common)
- Just the contributions made during the marriage
- Only vested amounts, or full amounts subject to future vesting
In equitable distribution states, courts usually divide the total value accrued during the marriage. But you must check whether any portion of the employer contributions was not yet vested at the time of divorce.

