Employee and Employer Contributions
In the case of the Shibuya Hoppmann 401(k) Profit Sharing Plan, the total account balance may include both employee contributions (from payroll deferral) and employer contributions (typically made annually as profit sharing or matching funds). During divorce, the QDRO can divide:
- The full account balance as of a specified date (e.g., date of separation or date of divorce), or
- Only amounts that were earned or accumulated during the marriage
The plan may also include employer contributions that are subject to vesting. Only vested amounts are eligible for division via QDRO. Anything unvested at the time of division generally remains with the employee spouse unless otherwise negotiated.

