BUSDAYYEARSTART

BUSDAYYEARSTART(dtDateValue)
Returns the first business day in a particular year.

REMARKS
* You can use the built-in DATE function to return the date as a date serial number given a year, month, day.
* You can use the built-in WORKDAY.INTL function to return the date serial number that is a given number of working days before or after a date.
* You can use the user defined BUSDAYYEAREND function to
* You can use the user defined BUSDAYNEXT function to
* You can use the user defined BUSDAYPREVIOUS function to
* You can use the user defined BUSDAYMONTHSTART function to
* You can use the user defined BUSDAYMONTHEND function to
* You can use the user defined BUSDAYNTH function to
* You can use the user defined BUSDAYSADD function to
* You can use the user defined BUSDAYDIFF function to

Public Function BUSDAYYEARSTART( _ 
         ByVal dtDateValue As Date) _ 
         As Date 

Dim dtFirstDayOfYear As Date 
Dim dtLastDayPreviousYear As Date 

   dtFirstDayOfYear = Application.WorksheetFunction.Date(dtDateValue, 1, 1) 
   dtLastDayPreviousYear = dtFirstDayOfYear - 1 

   BUSDAYYEARSTART = Application.WorksheetFunction.WorkDay_Intl(dtLastDayPreviousYear, 1) 
End Function 

For instructions on how to add this function to a workbook refer to the page under Inserting Functions