I'm having difficulty defining time intervals under observation based on calendar year.
Members remain under observation until death or censoring.
I wish to apply population-based death rates to these data to calculate SMRs. This still puts some deaths in the wrong calendar year, and it would be convenient if it didn't. I would apreciate if someone could provide an example. Yes, I understand that intervals defined by calendar year will not be precisely equal - I can live with it, although discussion would be interesting.