The OCCURS ... DEPENDING record property declares a variable-
    length, one-dimensional array.

    The actual number of occurrences varies according to the value of
    the name1 field element.

    An error occurs if name2 does not include the name1 field, or if
    name2 specifies an array record element.

    You can repeat name2 as many times as necessary to identify the
    particular instance of name1. For example, name2 can repeat to
    identify a field element within nested record elements:

    CDO>  DEFINE RECORD RETIREMENT_CHECKS OCCURS 1 TO 2 TIMES
    cont>   DEPENDING ON ID_NUMBER IN EMPLOYEES
    cont>   IN MEDICALLY_RETIRED_EMPLOYEES IN RETIRED_EMPLOYEES.
    cont>   END RECORD.