BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//Smart Calendars AI//CalFeed//EN
CALSCALE:GREGORIAN
X-WR-CALNAME:New Year's Day (substitute day)
BEGIN:VEVENT
UID:101c2c8c-cbc1-4f8b-a310-e1f413e40139.dh:us-mn:01-01_and_if_sunday_then_
 next_monday_if_saturday_then_previous_friday:2027-12-31@smartcalendars.ai
DTSTAMP:20260811T204423Z
DTSTART;VALUE=DATE:20271231
DTEND;VALUE=DATE:20280101
SEQUENCE:0
SUMMARY;LANGUAGE=en:New Year's Day (substitute day) (Public Holiday)
DESCRIPTION;LANGUAGE=en:Observed (substitute) day
URL:date-holidays://us-mn
CATEGORIES:Holidays,Public Holiday
END:VEVENT
END:VCALENDAR