Employee and Employer Contributions
In the Niks Partners Corp. 401(k) Plan, contributions may include both employee deferrals and employer matching or profit-sharing contributions. During divorce, it’s important to define whether the division applies to:
- Only employee contributions (typically always 100% vested)
- Employer contributions based on a vesting schedule
- Account balances as of a specific date (e.g., date of separation or divorce)
Unvested employer contributions may not be payable to the alternate payee. Your QDRO should clarify whether any forfeiture calculations will apply post-division.

