Understanding Contributions: Employee vs. Employer
The Amicus Therapeutics, Inc.. 401(k) Plan is a defined contribution plan where employees and the employer both contribute. During divorce, the QDRO must specify how much of the account balance—either as a dollar amount or percentage—goes to the alternate payee (the non-employee spouse). The division typically includes:
- Employee contributions made during the marriage
- Employer matching contributions (if vested)
- Investment earnings and losses on both types of contributions
It’s important to specify whether investment gains or losses will apply from the date of division to the date of transfer to avoid disputes later.

