Employee and Employer Contributions
Plans like the Dave O’mara Contractor, Inc.. Employees’ Savings & Profit Sharing Plan and Trust are typically funded with both:
- Employee Contributions: These are typically always 100% vested and may be in traditional pre-tax accounts or after-tax Roth accounts.
- Employer Profit Sharing Contributions: These may be subject to a vesting schedule and can be partially or fully forfeited if the employee leaves before fully vesting.
The QDRO must clarify which portions are being divided and whether unvested amounts are included. Generally, the alternate payee can only receive the vested portion as of the date of divorce or another specified valuation date.

