1. Employee and Employer Contribution Division
401(k) plans typically consist of employee contributions (deducted from paychecks) and employer contributions (including profit sharing or matching). When dividing benefits in the Sheboygan Motor Company 401(k) Profit Sharing Plan, the QDRO needs to specify whether both types of contributions are divided—or only the employee-funded portion.
Many spouses agree to divide the marital portion of the total plan balance, which includes both contributions made during the marriage.

