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Default Holiday rules for Memorial Day Dates

I built a self adjusting work schedule and calendar and thought I'd throw in
the holidays from outlook's holiday file. Then I decided to work out the
formulas to have the dates adjust automatically. Worked out great until I
got to Memorial Day and Easter. I decided to scrap Easter due to it being
based on the lunar cycle, had no idea how to calculate that one. It turns
out all the rest had a set date or were a set day per week of month. When it
comes to Memorial Day however the rule is the last Monday of May. Well this
changes between the 4th and 5th weeks and i can't figure it out.

Here's an example of the formula I use for Mother's Day which is the second
Sunday in May:

=IF(DATE(YEAR(NOW()),5,1)+7-WEEKDAY(DATE(YEAR(NOW()),5,1)-DAY(DATE(YEAR(NOW()),5,1))+8-1)+(2-1)*7DATE(YEAR(NOW()),MONTH(NOW()),DAY(1)),DATE(YE AR(NOW()),5,1)+7-WEEKDAY(DATE(YEAR(NOW()),5,1)-DAY(DATE(YEAR(NOW()),5,1))+8-1)+(2-1)*7,DATE(YEAR(NOW())+1,5,1)+7-WEEKDAY(DATE(YEAR(NOW())+1,5,1)-DAY(DATE(YEAR(NOW())+1,5,1))+8-1)+(2-1)*7)


Any help you can give me is as always apprciated...