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@ 2014-01-31T12:15:42Z

<?php
$refDate = new DateTime('2014-01-11');
$previousMonthClose = new DateTime(
       date(
         'Y-m-d',
         strtotime('last day previous year', $refDate->getTimestamp())
      )
     );

echo $previousMonthClose->format('Y-m-d');

Output
Performance
VLD
References
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date: documentation ( source)
strtotime: documentation ( source)

preferences:dark modelive preview

35.98 ms | 402 KiB | 5 Q