to know how to make a plugin start by reading the standard help pages:
http://www.msgplus.net/help_plugins.php
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As for the mIRC script: You forgot to unset %next.bday...
Or, even better, remove the unset command and change the set commands to:
set -u0 %age $calc((($ctime - $ctime(1986 May 4))) /60 /60 /24 /365.2422)
set -u0 %next.bday $duration($calc($ctime(2005 May 4) - $ctime))
This will unset the variables automatically (see the help file in mIRC).
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