Dividing Employee and Employer Contributions
Most 401(k) plans, including the Trail King Industries Employees’ Retirement Savings Plan, consist of both employee deferrals and employer contributions such as matching or profit-sharing. These may be subject to different rules under the divorce agreement. If you’re the non-employee spouse (Alternate Payee), your QDRO must clearly state:
- Whether your share includes only employee contributions or both employee and employer funds
- Whether investment gains or losses apply from the valuation date to the date of distribution

