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Default formula--if/then

I currently use excel prof. 2003 as vacation tracking software for our
startup. Our policy is such that for the 1st year you accrue 15 days, second
yr. 16, 3rd yr. 17, 4th yr. 18, 5th year 19 and max out over your 6th yr at
20 days that you can accrue. The max you can carryover year to year is your
yearly accrual plus an additional 10 days. My accrual is obviously based on
the person's start date and today's date. The problem i am having now is that
we have people that haven't taken vacation so their balances are exceeding
what they can earn in a given year. How do i create a formula so that if the
number accured is higher than what they can earn the max that they can earn
is substitued instead?
 
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