1. Contributions: Employer vs. Employee
With profit sharing plans like the Massillon Cable T.v., Inc.. Profit Sharing Plan, the employer may contribute a discretionary amount annually. Employees may also make contributions (including Roth contributions, if permitted). When drafting your QDRO, it’s critical to:
- Identify whether the participant made contributions, and if so, classify them as pre-tax or Roth.
- Clarify whether the order divides only vested contributions or all contributions, vested and unvested.
In some cases, divorcing spouses will agree to divide only the immediately vested portion of the account as of a specific valuation date (such as the date of divorce or separation).

