1. Division of Employee and Employer Contributions
In many 401(k) plans, employees make their own contributions through payroll deductions, and employers may offer matching or discretionary contributions. During divorce, it’s important to determine whether both types of contributions will be split, and over what period of time (e.g., from the date of marriage to the date of separation).
Keep in mind: employer contributions may be subject to vesting schedules. That means not all employer funds in the account are guaranteed unless certain service requirements have been met. Any unvested funds typically stay with the employee spouse.

