select min(id) [cut off] , eomonth(creationdate) [end of ...

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select min(id) [cut off]
, eomonth(creationdate) [end of month]
from votes
group by eomonth(creationdate)
order by 2

select top 1 id
from votes
where creationdate < datediff(yy,-1,getdate())
order by creationdate desc

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