BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//Smart Calendars AI//CalFeed//EN
CALSCALE:GREGORIAN
METHOD:REQUEST
X-WR-CALNAME:New Year's Day (substitute day)
BEGIN:VEVENT
UID:241848a5-84a8-4ab4-8a2f-4ee117b857bb.dh:us:01-01_and_if_sunday_then_nex
 t_monday_if_saturday_then_previous_friday:2027-12-31@smartcalendars.ai
DTSTAMP:20260614T070056Z
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
CATEGORIES:Holidays,Public Holiday
END:VEVENT
END:VCALENDAR