Mixing data types in the table obviously makes things more complex but assuming then you intend to keep the arrows...
E48:
=INDEX($I$4:$I$29,MATCH(SMALL(INDEX($J$4:$U$29,0,$E$61),1+COUNTIF(INDEX($J$4:$U$29,0,$E$61),"<"&$E$46)),INDEX($J$4:$U$29,0,$E$61),0))
(the same can be copied to E51 by changing ref to E61 in the above to E62)

Originally Posted by
jkuetemann
The other issue that seems to be caused by the 1+COUNTIF is if a value for planned time exceeds the NDL it returns a pressure group one higher than allowed by the NDL. This is really dummy-proofing as you should never plan a dive time longer than the NDL unless you'd like to get bent
Can't you simply validate E46 against E43/E44 before conducting the remaining calcs ?
(ie you've already est. max dive times based on depth)
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