Вот как это сделать, чтобы он работал с високосными годами, используя add_months.
with cc as(
select to_date('12-jan-1999','dd-mon-yyyy') as cdate from dual union all
select to_date('12-jan-1921','dd-mon-yyyy') as cdate from dual union all
select to_date('29-feb-1904','dd-mon-yyyy') as cdate from dual union all
select to_date('12-jan-2000','dd-mon-yyyy') as cdate from dual union all
select to_date('12-jan-2010','dd-mon-yyyy') as cdate from dual
)
select add_months(cdate,(2011 - extract( year from cdate)) * 12)
from cc
where cdate < to_date('01-JAN-2010','DD-MON-YYYY');