I'm hoping to get help with the following worksheet formula. Given a
student's Date of Birth in, say A2, I need the formula in B2 to do the
following:

If today's date is July 1 or later, the formula needs to give the student's
age in years on Dec 31 of the current year, but if today's date is earlier
than July 1, the formula needs to give the students age in years on Dec 31
of the previous year.

eg Today is May 5, so ...
a birthdate of Mar 15, 1998 gives an age of 7 (her age as of Dec 31,
2005) and
a birthdate of Nov 10, 1998 gives an age of 7 (her age as of Dec 31,
2005)

but on Sep 1,
a birthdate of Mar 15, 1998 gives an age of 8 (her age as of Dec 31,
2006) and
a birthdate of Nov 10, 1998 gives an age of 8 (her age as of Dec 31, 2006).

Thanks, Bri