1. Employee vs. Employer Contributions
In many profit sharing plans, the employee may have elected to contribute nothing, with the entire balance funded by employer contributions. However, it’s also possible that some employee deferrals exist, especially if the plan is integrated with a 401(k).
When dividing the account, you need to identify:
- The total balance at a specific date (often the date of marital separation)
- Which portion is employee-funded, and which is employer-funded
- Whether any contributions were made before or after separation

