If iYear = 1952 Then
dtRefDepart = DateSerial(Year(dt) + 60, Month(dt) + 10, 1)
ElseIf iYear = 1953 Then
dtRefDepart = DateSerial(Year(dt) + 61, Month(dt) + 3, 1)
'dtRefDepart = "01/" & iMonth + 1 + 2 & "/" & iYear + 61
ElseIf iYear = 1954 Then
dtRefDepart = DateSerial(Year(dt) + 61, Month(dt) + 8, 1)
'dtRefDepart = "01/" & iMonth + 1 + 7 & "/" & iYear + 61
ElseIf iYear > 1954 Then
dtRefDepart = DateSerial(Year(dt) + 62, Month(dt) + 1, 1)
'dtRefDepart = "01/" & iMonth + 1 & "/" & iYear + 62
End If