Hi,
With your start date in B1 and your rate in C1, then you could use this in D1
=IF(C1>0.1,EDATE(B1,24),EDATE(B1,36))
and this in E1
=D1-90
Format cells to DATE, you will also need the Analysis Tool Pak add-in to use EDATE function
http://www.cpearson.com/excel/ATP.htm
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