On Tue, 20 Jan 2009 08:01:38 -0800 (PST), Pete_UK wrote:

Sorry, I tested this on row 14 and forgot to change the references
when posting. It should read:

=INT((TODAY()-A1+223+(MOD(YEAR(A1),4)=0))/365.25)-5

if you put it in B1.

Hope this helps.

Pete

With your formula, someone born 1 Sep 93 would be in the 11th year; 2 Sep 93
would be in the tenth year. I think that is not correct based on the chart the
OP provided with the cutoff date being 1 Sep.
--ron