seems to me the answer is KISS based, if the plan ends on any given date, there is a matching roll over date about 70.5 years earlier, and, from my insurance days, that date will be derived in an arcane method that varies by country, state, province & lunar cycle! (( first 6 months of the year are 181 days , second 6 are 184 , some systems deal with this! )

So, a UDF to define cut-off date would do the job in a more obvious manner, that is, in human terms you should be able to determine the cut-off date & show it to your clients, because THEY may have it wrong! ( Insurance types seem to be either linguistically challenged math genius actuaries or math deficient sales types, neither can write an adequate specification , speaking from my personal experiences! )

ie your report could say Plan year ends 12/31/2000, last date of birth is June 30, 1930 , that way you have a plain english case, rather than finding out your software chose June 30 but the client wanted July 1 or June 29 !

Personal experience, I bought a policy on my baby daughter, the premiums were to be insured, the policy came back saying if my DAUGHTER died, the premiums would be waived and for that I paid an extra $50 a year !

Being literate & paranoid, I asked why I should have to pay the $50, they acted dumb at first, then I got a letter from the President of the company apologizing for them not noticing this ( apparently for a few years !!!)

Who knows how many executors of estates missed the life insurance benefit because when they got the policy, it didn't show the correct names?

chow

mike