1. Employee and Employer Contributions
This plan likely includes both employee salary deferral contributions and employer profit-sharing or matching contributions. In a divorce:
- The contributed amounts are often divided based on a percentage or a specific date, such as the date of separation or divorce filing.
- Be aware: only the vested portion of the employer-contributed funds can usually be divided. If the employee is not fully vested, the alternate payee could receive less.

