Compare value of one cell with value of next visible cell of a filtered range

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Assume data in range B4:B18 (heading is in cell B3).  To compare the value in the current row with the value in the row below, one may enter the following formula in cell C4 and copy down

=B4=B5

True's indicate matching values with the value in the next row.  However, the above formula would fail when an auto filter is applied to the range.

To compare the value in the current row with the value in the next visible row below, refer to my solution in this workbook.

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