First, I don't know PA income tax law, so, can't speak to that directly.
However, generally speaking, if you made no after tax contributions to the plan; or, if none of the payments made by your employer were taxable to you, then, you would have zero basis in the defined benefit plan. In general, the only way to have some basis in a defined benefits plan is make some sort of after tax contribution to the plan.
Basis is not to be confused with vesting, or vesting rights. Two separate and distinct things and concepts.
**Disclaimer: Effort has been made to offer correct information; but due to the discussion forum limitations, the poster disclaims any legal responsibility for the accuracy of the poster's response**
