Employee and Employer Contributions
The Parette Somjen Architects, LLC 401(k) Plan likely includes both employee-deferral contributions and employer contributions. In many divorce cases, only the vested portion of employer contributions will be assigned to the non-employee spouse. Carefully check account statements to identify:
- Employee deferrals (always 100% vested)
- Employer matching or profit-sharing contributions (possibly subject to vesting)
The QDRO should specify whether both types of contributions are included in what’s being divided.

