In Excel Dates are just numbers (date serials) and it is only the formatting applied to them that makes them appear as "dates" as opposed to numbers.
Why use SUM ?
SUM will ignore text values - so say A1 contained "apple": =SUM(A1) -> 0
It follows that SUM is a useful way for determining if a cell actually holds a numeric value (and we know this would include dates) - if it doesn't it will return 0 (assuming the cell does not contain an underlying error of course!)
Continuing...
On a 1900 Date System (Windows) the number 0 equates to 0 Jan 1900.
Given we're discussing Projects I think it's fair to say that a genuine date entry in either cell would be > 0, hopefully you agree !
Importantly, in Excel only the number 0 equates to FALSE any other number is equivalent to TRUE, eg:
Given all of the above this means we can base our IF on the numerical outputs of our SUM functions.
If a SUM returns 0 we know that realistically no date of interest exists in that cell.
So this:
can be "read" as
The above is not 100% watertight (negative values etc) but I suspect it will suffice in this instance.
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