I am trying to create a formula that if the value entered in cell b40 is
greater than or equal to $75,000,000., the result in cell B68 should read
"REFER TO COMPANY".
The formula looks like this:

=IF(B40=75000000,'REFER TO COMPANY',IF(B40<=24000000,'Formula
Tables'!B25,'Formula Tables'!E25))

The two formula tables referenced in the formula are for values <=24,000,000
and values =24,000,001. I need a third option that returns text that reads
"refer to company" if B40 is =75,000,000. I am erroring out, however. If I
put "" around 'refer to company', the cell returns #name?; if I leave it as
shown, I get a message stating there is "an error in the formula, consult
Excel help". I'd rather go to the experts....could someone tell me where
I've gone wrong?

Thanks very much.