>>I'm trying to exclude any records with the EMPID = 7260 AND PLANID = 2571. If the EMPID = 7260 and
>>the PLANID = 1234, then I do want the record. The SQL below is removing all records with a PLANID of
>>2571. I'm trying to do this quickly for a production issue. What should the syntax be?

To generalize the answer you got here:

NOT(A AND B) = NOT A OR NOT B
NOT(A OR B) = NOT A AND NOT B