An employer retirement plan can be a “Safe Harbor” plan when it adopts certain provisions. For employees in “Safe Harbor” retirement plans, your employer’s contributions are immediately fully vested when made. This means that you have 100% ownership of contributions made by your employer as they are contributed to your account.
These contributions may be employer matching contributions, limited to employees who defer, or employer contributions made on behalf of all eligible employees, regardless of whether they make elective deferrals.