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 - Hydraulics - Cylinder Anatomy - by Curtis von Fange. Let’s make one more addition to our series on hydraulics. I’ve noticed a few questions in the comment section that could pertain to hydraulic cylinders so I thought we could take a short look at this real workhorse of the circuit. Cylinders are the reason for the hydraulic circuit. They take the fluid power delivered from the pump and magically change it into mechanical power. There are many types of cylinders that one might run across on a farm scenario. Each one could take a chapter in
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