It works and we do not need to change and criteria every month.
Does anyone recognize the source?
IF( (Today() - DATE(IF(Today() < DATE( YEAR( TODAY() ) ,01,01),
YEAR( TODAY() ) -1, YEAR( TODAY() ) ),01,01)) >= (CloseDate - DATE( (IF( CloseDate < DATE( YEAR( CloseDate ) ,01,01),
YEAR( CloseDate ) -1, YEAR( CloseDate ) ) ),01,01)) , 1, 0 )
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