1. Dividing Employee and Employer Contributions
401(k) plans like the Brown’s Shoe Fit Co.., General Office, Inc.. 401(k) Profit Sharing Plan and typically include both employee contributions (what the employee defers from their paycheck) and employer contributions (what the company adds to the account). It’s important to understand that these aren’t always divided the same way.
Employee contributions are always 100% vested—so a former spouse is entitled to receive their share based on the agreed division date. However, employer contributions may be subject to vesting schedules, meaning that not all of those assets may be available for division at the time of divorce.

