I'm with those who say the disconnect has to be at the building. 225.32 says that the disconnect shall be at a readily accessible location nearest the point of entrance of the conductors. I can't by the the argument that 50 feet away on a pole is nearest the point of entrance. What does "nearest" mean? Litteraly it means that there is no point nearer. I can buy fudging that a little bit (a few feet) but not 50 feet.