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The formula is below:

IF(
    IF( 
        (MONTH( Today() ) >= 6 && MONTH( Today() ) <= 12), 
        ((YEAR( Today() )+ 1)), 
        ((YEAR( Today() )) )
    )
    =
    IF( 
        (
            MONTH( AQB__DocumentedLegalDate__c ) >= 6 
            && MONTH( AQB__DocumentedLegalDate__c ) <= 12
        ), 
        ((YEAR( AQB__DocumentedLegalDate__c )+ 1)), 
        ((YEAR( AQB__DocumentedLegalDate__c )))
    ), 
    TRUE, 
    FALSE
)
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    There are a number of unecessary parenthesis here. Also, IF(<condition>, true, false) can always be reduced to simply <condition>. That is to say, the outermost IF() is also completely unecessary.
    – Derek F
    Jan 10 at 16:28

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