With respect to retirement plans, “vesting” simply means ownership. In other words, you will vest, or own, a portion or all of your account in the plan based on the plan’s vesting schedule. All 401(k) contributions that you make to the plan, including pre-tax and/or Roth contributions made through payroll deduction, are immediately 100% vested. Those contributions were money you earned as compensation, and so you own them immediately and completely. Employer contributions made to the plan, ...