tacape,
Attached is a modified version of your example workbook.
In sheet 'Detail' cell B4 and copied over and down to Q23 is formula:
=IF(ROWS(B$3:B3)>COUNTIF('Benefit Eligible'!$O$2:$O$295,B$3),"",INDEX('Benefit Eligible'!$B$2:$B$295,MATCH(1,INDEX(('Benefit Eligible'!$O$2:$O$295=B$3)*(COUNTIF(B$3:B3,'Benefit Eligible'!$B$2:$B$295)=0),),0)))
Note that the formula will only work properly if it is guaranteed that there are never duplicates on any given date like in your example. If there are duplicate names on a date and you need them returned also, let me know.
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