What is an eligible pension plan for military spouses?

An eligible defined contribution plan is is a SEP, SIMPLE IRA, or a qualified plan like a 401(k) of the eligible small employer under which military spouses employed by the employer are eligible to participate in the plan not later than 2 months after the military spouse begins employment and, upon such participation, are immediately eligible to receive the same amount of employer contributions under the plan that a similarly situated participant who is not a military spouse would be eligible to receive under the plan after 2 years of service, and immediately have a non-forfeitable right to the military spouse's accrued benefit derived from employer contributions under the plan. All eligible defined contribution plans of the same employer are treated as one eligible defined contribution plan.