Employee vs. Employer Contributions
The Lalezary Law Firm 401(k) Profit Sharing Plan & Trust includes both employee contributions (made by the plan participant) and potential employer profit-sharing contributions. When dividing the plan, distinguish between these amounts:
- Employee contributions are usually fully vested and easier to split.
- Employer profit-sharing contributions may be subject to a vesting schedule—meaning some may not yet be owned by the employee and therefore might not be divisible.

