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First Business Day of the year

experts,

I need a formula for the first business day of the year taking into account the holiday tab.
The formula seems to not be correct if I drag it down a few cells.  

=WORKDAY(EOMONTH(A1,MOD(12-MONTH(A1),12))-1,1,Holidays_US_Jap)
Please see attached.
first-bus-day-of-year.xlsx
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Phillip Burton

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ASKER

Thank you!  worked perfectly.