Entry Age Normal

Well, it's fair to say I haven't used entry age normal for quite some time (since PPA became effective).  However, I've been asked to assist with a governmental plan and have run into the following question.  I'm looking through my old William Aitken funding methods book.  However, in all the examples, it's showing service back to hire (including examples where hire/entry date precedes the plan inception date).  I'm trying to figure out the EAN funding span for the following example:

Age at hire: 25
Age at plan inception: 35
Participants can buyback 5 years of service: so back to age 30 for this example

So, would the EAN funding span go from:
a) age 25 (hire to retirement)
b) age 30 (benefit service date to retirement)
c) age 35 (plan inception to retirement)

this is a part of your Funding Method.  The Funding Method includes the definition of the Entry Age, I believe all of those above are reasonable unless you get some wierd results (in actuarial sense) , then you should step back and re-evaluate.  The best part is that you get to be an actuary again rather than a box-checker

1 hour ago, truphao said:

The best part is that you get to be an actuary again rather than a box-checker

I'm jealous.