Employee vs. Employer Contributions
Contributions in 401(k) plans generally include two sources: elective deferrals by the employee and matching or employer contributions. In the case of the Wb Engineering & Consulting, Pllc Retirement Savings Plan, a QDRO needs to clearly specify whether the division includes:
- Only the employee’s contributions
- Both employee and employer contributions
- Gains or losses accrued over time
Some divorcing couples agree to split just the employee’s share, particularly if employer contributions are subject to a vesting schedule (more on that next).

