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Hi,
I've made a few changes to your formula which make it shorter and, I think, correct.
=IF(H2="","",IF(AND(L2="",A2-H2>42),"EXPIRED",IF(ISNUMBER(L2),"COMPLETED","PENDING")))
H2="" is the same as ISBLANK(H2) same for L2=""
I've changed (A2-H2>42) to A2-H2>42