If you need to measure the start or end of a year then the following sql commands should be very helpful:-

SELECT
   DATEADD(yy, DATEDIFF(yy,0,getdate()), 0) AS StartOfYear,
   DATEADD(yy, DATEDIFF(yy,0,getdate()) + 1, -1) AS LastDayOfYear,
   DATEADD(yy, DATEDIFF(yy,0,getdate()) + 1, 0) AS FirstOfNextYear

Naturally you can modify these to find start of two years ahead etc. Enjoy !