In cells A1:A12, I have these dates: 03/01/2014, 04/01/2014, 05/01/2014, ... 02/01/2014. In cell E1, I have a "benchmark" date: 11/27/2012. In cells B1:B12, I need a formula to determine if the months in A1:A12 follow or precede the benchmark date (the year/day doesn't matter). B1 through B8 should say "precede" and B9 through B12 should say "follow." If the month in column A is equal to the month of the benchmark date, it should be "follow."
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