Employee vs. Employer Contributions
401(k) plans often include both employee contributions (what the participant puts in from their paycheck) and employer contributions (matching or discretionary). When dividing the Wildstone Construction LLC 401(k) Plan in divorce, it’s important to specify whether the alternate payee is receiving a share of just the employee contributions or both.
Equitable distribution states may divide everything, but community property states could look at contributions made only during the marriage. The QDRO must clearly state what’s being divided and on what basis—usually a percentage or exact dollar amount as of a specific date, often the separation date.

