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Code Block
IF(NOT(ISBLANK({!$Record.Manager__c})),{!$Record.Manager__c},{!$Record.Account__r.Manager__c})

Do Not Change if Active

Before-Create (if a record can be created as Active)

Before-Update

Formula fClient

Assign to Client Field

Code Block
IF(ISPICKVAL({!$Record.Status__c},"Draft"),{!Record.Account__r.Client__c},{!$Record.Client__c})