Попробуйте это
;WITH CTE2(ProjectName,[Plan Start Date],[Plan End Date],[Actual Start Date],[Actual End Date])
AS
(
SELECT 'PR-A','1/1/2006','1/4/2006','1/4/2007','1/5/2008' UNION ALL
SELECT 'PR-B','1/1/2007','1/1/2008','4/4/2008','6/6/2008' UNION ALL
SELECT 'PR-C','1/1/2004','1/1/2008','2/5/2001','2/2/2008'
)
SELECT Projectname,
'Plan' AS [Type],
[Plan start date] AS [Start Date],
[Plan end date] AS [End Date]
FROM Cte2
UNION ALL
SELECT Projectname,
'Actual' AS [Type],
[Actual start date],
[Actual end date]
FROM Cte2
ORDER BY Projectname,
[Type] DESC
Демо: http://rextester.com/CQEBV76844