Calculating the three years of Arlah

Hi,

For the purposes of Arlah, 3 years does not mean 1095 days. Rather, if a tree is planted 44+ days before Rosh haShanah, those 44 days count as 1 year, and then Year 2 begins with Rosh haShanah, and Year 3 begins with the following Rosh haShanah.

To give an example:
If I plant more than 44 days before Rosh haShanah 2009, then the 3 year count ends with Rosh haShanah 2011.
However - any fruit which begins to grow between Rosh haShanah of 2011 and the following Tu BiShvat is also prohibited.

(Code of Jewish Law Yoreh Deah 294:4-5)

Have a great day,
Mordechai