Employee and Employer Contributions
401(k) plans typically consist of pre-tax employee contributions and matching employer contributions. Each portion may be subject to different rules about whether they are fully vested, partially vested, or forfeitable. In a divorce, it’s important to:
- Specify whether the alternate payee will receive a share of just the employee contributions or both employee and employer contributions
- Clarify how contributions are divided—by dollar amount or percentage
- Reference the appropriate valuation date (e.g., date of separation or date of divorce)

