I need a formula that will tell me the 2nd time a word appears in a
range.

Assume I have three ranges of cells in B1:G1, B2:G2, and
B3:GErespectfully, with the following names in the cells:

A B C D E F G
1 JAN Smith Jones Burch March Jones Bills
2 FEB Jones Burch March Jones Bills Smith
3 MAR Burch March Jones Bills Bills Smith


The first range, I've named "JAN", the second one "FEB" and the third
one "MAR".

In another part of the worksheet I have these names entered in a
column. Let's say in J1:J5. I've named the range J1:J5 "NAMES" and I
want to display in K1:K5 the 2nd time in range FEB that each name shows
up. What w/should my formulas in K1:K5 need to look like?

J K
1 Bills =???
2 Burch =???
3 Jones =???
4 March =???
5 Smith =???

I've started with a formula in K1, for example, that looks like this:
=INDEX(INDIRECT(A2),1,MATCH(J1,NAMES,0))

But, that only finds the first instance that the name shows up. I don't
know how to tell it to find the 2nd instance of the name in the range.

Any help would be greatly appreciated.