Employee and Employer Contributions
401(k) plans typically consist of two primary contribution sources: the employee’s pre-tax (or Roth) contributions and the employer’s matching or profit-sharing contributions. During divorce, these funds are usually divided based on the time the participant was married and actively working for Technical automation services corporation.
- Contributions made during the marriage generally count as marital property.
- Separate property (before or after the marriage) is generally excluded—but must be clearly defined in the QDRO.
- For employer contributions, confirm whether they are fully or partially vested.
The QDRO should clearly specify how much and from which sources the Alternate Payee (the non-employee spouse) will receive funds.

