"Semi-dynamically" displaying system date, year-by-year

Hi there: How do I get a cell to display either the first day of the current year or the last day of the current year? Meaning that let'say A2 would show 1/1/2016 all the way until New Year's Day, then switch automatically to 1/1/2017. Same idea for the other end: B2 would always show 12/31/2016 all the way until New Year's Day, then switch automatically to 12/31/2017.

Thanks in advance! Bill

Other than a missing ")" this is perfect. Many thanks!

=date(year(today()),1,1)
=date(year(today()),12,31)

Bill