Formula to Calculate Cell Above in the Same Column?

How do you write a formula that looks if two cells (with dates) are identical in the same column; and if they are not identical, subtract 1 day from the date in the above cell to determine the date for the cell below it.
=IF($A1=$A2,B1-1,B2+28)

How do you write a formula that looks if two cells (with dates) are identical in the same column; and if they are not identical, subtract 1 day from the date in the above cell to determine the date for the cell below it.
=IF($A1=$A2,B1-1,B2+28)

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