
Gevurah |

I did a bit of digging and couldn't find anything in the forums nor the FAQs to satisfy my curiosity regarding this issue.
Okay so, I get that when you first don a Headband of Vast Intelligence, it grants you a number of ranks in a skill associated with that headband equal to your total Hit Dice.
I also get that you do not get additional retroactive ranks (other than the above mentioned ranks for the associated skill) due to the increase to INT.
Now, lets say I have a 2nd level Halfling Rogue with a INT score of 12 who just found a headband of vast intelligence +2 with the swim skill associated to it. Luckily he hasn't invested ranks in that skill so far. The Rogue dons the headband and is granted 2 retroactive ranks specifically to the swim skill and, after 24 hours, his INT score permanently increases to 14. So far, so good.
A few adventures later, the Rogue reaches 3rd lvl. How do I calculate the new ranks he gains? (for this example, he assigns his favored class bonus elsewhere)
a) He gets 10 ranks to be assigned to any skill of his choosing.
b) He gets 9 ranks to be assigned to any skill of his choosing, and 1 additional rank that has to be invested in the swim skill.
c) He only gets 9 ranks to be assigned to any skill of his choosing.
Thanks in advance for taking the time to answer!

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B. He gets his normal 8 ranks plus one from his natural intelligence, and the ranks his headband gives to swim increase to three.
You should also get a specific bonus language from the headband as per this FAQ: http://paizo.com/paizo/faq/v5748nruor1fm#v5748eaic9qos. It's unclear what happens if that bonus language isn't on the list of Halfling bonus languages.

Claxon |

They did this to prevent abuse.
Because before that FAQ people were taking off the headband and claiming they could redistribute the newly gained skill points (when you put it back on) and this was the best solutoin they could think of to do that.
Int gains do retroactively increase your skill points...except with enhancement bonuses to int from headbands which come with specific skills attached.

Gevurah |

They did this to prevent abuse.
Because before that FAQ people were taking off the headband and claiming they could redistribute the newly gained skill points (when you put it back on) and this was the best solutoin they could think of to do that.
Int gains do retroactively increase your skill points...except with enhancement bonuses to int from headbands which come with specific skills attached.
Thank you Claxon, this clarifies the issue to me.
Cheers!