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Buyback of Pre-414(h) Service?

Guest CRC02

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A makes participant contributions in 1985. The er does not pick up the contributions and A's contributions are all made on an after-tax basis. B is eligible to make contributions in 1985, but does not. In 2003, B elects to buyback his service for 1985 by making contributions for that year. The er now picks-up ee contributions. Can B's contributions made in 2003 be picked up despite the fact that they could not have been in 1985, the year for which the contributions are being made? The PLRs seem clear that you can pick-up buybacks of past service, but don't seem to address what happens with respect to years in which pick-up wasn't possible.

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