or
=DATE(YEAR(A1),MONTH(A1)+IF(DAY(A1)=1,3,4),1)

--
Don Guillett
SalesAid Software

"Bernd Plumhoff" wrote in message
...
=IF(DAY(A1)=1,DATE(YEAR(A1),MONTH(A1)+3,1),DATE(YE AR(A1),MONTH(A1)+4,1))

HTH,
Bernd