If your date is in F4 and your data to calculate is in G4, use this
formula:

=IF(YEAR(F4)=1999,G4*0.75,"not 1999")

You don't say what to do if the year is not 1999, so in my example I
simply return a text entry that tells you the year isn't 1999.

Does this work for you?


--
swatsp0p


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