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Try this one.
=IF(AND(K2="",J2="COMPLETED"),"PENDING",IF(ISBLANK(L2),"", IF(AND(ISBLANK(M2), (A2-L2 > 28)), "EXPIRED", IF(ISNUMBER(M2), "COMPLETED", "PENDING"))))
This formula means,
If K2="" and J2 = Completed, then N2 should be Pending
Plus your previous formula.
=IF(ISBLANK(L2),"", IF(AND(ISBLANK(M2), (A2-L2 > 28)), "EXPIRED", IF(ISNUMBER(M2), "COMPLETED", "PENDING")))