The statements should have clearly stated how much of the employer's contributions were vested. If it didn't say so, then I think it is reasonable to assume they should be fully vested.
Is this an SEP-IRA or a 401k? As Tramway guy said, if it's an IRA, then the employer's contributions must be 100 percent vested from day 1. The IRS is very unambiguous about this, see the link below.
Did the employer roll an old retirement plan into a 401k? In other words, were their contributions actually from the old plan? If so, I'd say it's time to talk to a lawyer.
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Today's Featured Article - Third Brush Generators - by Chris Pratt. While I love straightening sheet metal, cleaning, and painting old tractors, I use every excuse to avoid working on the on the electrics. I find the whole process sheer mystery. I have picked up and attempted to read every auto and farm electrics book with no improvement in the situation. They all seem to start with a chapter entitled "Theory of Electricity". After a few paragraphs I usually close the book and go back to banging out dents. A good friend and I were recently discussing our tractor electrical systems when he stated "I figure it all comes back to applying Ohms Law". At this point
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