Employee and Employer Contributions
Participants in the The Delaware Center for Maternal and Fetal Medicine of Christiana Care, Inc.. 401(k) Profit Sharing Plan likely make pre-tax (traditional) and/or after-tax (Roth) contributions. Many profit sharing plans also include employer contributions, which may be subject to a vesting schedule. Any division during divorce must account for:
- Employee contributions (always 100% vested)
- Employer contributions (may be partially vested depending on tenure)
When drafting a QDRO, it’s critical to state whether the alternate payee (the non-employee spouse) is awarded a portion of the vested balance only or a pro-rata share subject to future vesting. This distinction has long-term consequences for both parties.

