Hi Louise

With date in A1
=DATE(YEAR(A1)-1,12,31)

--
Regards

Roger Govier


"Louise" wrote in message
...
I need to calulate the prior calendar year end date based on a moving
date.

can anyone help?

example: 09-30-06 prior year date = 12-31-05

the 09-30-06 changes


Louise