Text: The assumption is made under this method that every employee entered the plan (entry age) at the time of initial employment or at the earliest eligibility date, if the plan had been in existence, and that contributions have been made from the entry age to the date of the actuarial valuation.
Entailment: Under this method we assume every employee entered the plan when they were first hired.
Contradiction: We have made no assumptions as to the entry age of the employees.