Employee vs. Employer Contributions
It’s common to divide the employee’s contributions accrued during the marriage. But don’t overlook employer profit sharing or matching amounts. You need to decide whether you’re dividing just the marital portion of the account—or the entire balance as of a certain date.
Also, check the plan’s vesting schedule. Many 401(k) plans apply graduated vesting rules to employer contributions. If some employer contributions weren’t vested before the cut-off date (separation or divorce filing), your share might be reduced accordingly—or might not even be eligible for division.

