1. Employee and Employer Contributions
401(k) plans include both employee contributions (deferrals taken directly from the paycheck) and often employer matching contributions. In many divorces, both types of contributions accumulated during the marriage are considered marital property.
It’s essential to address:
- Whether the division will cover only the marital portion (usually based on date of marriage to date of separation)
- If the alternate payee is entitled to investment gains or losses from the date of division through actual distribution

