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:87d42b76-f951-425c-8225-fa1bec3ee6ca.dh:us-tn:01-01_and_if_sunday_then_
 next_monday_if_saturday_then_previous_friday:2027-12-31@smartcalendars.ai
DTSTAMP:20260816T012154Z
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-tn
CATEGORIES:Holidays,Public Holiday
END:VEVENT
END:VCALENDAR