Employee Contributions vs. Employer Contributions
401(k) plans are funded by both the employee’s elective deferrals and the employer’s matching or profit-sharing contributions. When dividing the Motivair Corporation Profit Sharing 401(k) Plan, it’s important to:
- Specify whether the alternate payee will receive a share of just the marital portion or a fixed percentage of the total account balance
- Define the date of division clearly—it could be the date of separation, divorce filing, or another agreed-upon date
- Clarify whether unvested employer contributions will be included

