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Default 401k Match

I am trying to create a formula that will create the following: Column E
Compensation, Column G Emp contribution, and C Date of birth mm/dd/yyyy.
The match 100% of 1st 3% and 50% of next 2% No match over 4%. Also no match
if employee is under 21 of age at 12/31/08.
I have tried IF....but I receive an error. Please help!

Thank you for your assistance.
 
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