https://support.google.com/docs/thread/184089114/nested-if-when-using-offset-function-not-workin?hl=en Oct 15, 2022 ... =ArrayFormula({"Quarter";IF(Offset(C4,1):offset(K20,-1,-8)="","", IF(ROUNDUP(MONTH(OFFSET(C4,1,0):offset(K20,-1,-8))/3,0)=3,"3rd Quarter" ...