I am trying to write a formula that is able to return the earliest possible
year of retirement based on years of service and age. The conditions are
summarized in the following table:

Age Years of Service
2005 60 36
2006 60,5 36,5
2007 61 37
2008 61,5 37,5
2009 62 38
2010 62,5 38,5
2011 63 39
2012 63,5 39,5
2013 64 40
2014 64,5 40

To retire in any given year, someone must simultaneously meet the two
conditions. An example, for someone to retire in 2009 they must be at least
62 years old and have 38 years of service.

Any ideas?

Thanks in advance!