SELECT tNonCummu.*, sNonCummu.*
    FROM tNonCummu
       JOIN sNonCummu ON tNonCummu.iID = sNonCummu.iPID
    WHERE sNonCummu.dDueDt =
       (SELECT MAX(sNC.dDueDt)
          FROM tNonCummu tNC
             JOIN sNonCummu sNC ON tNC.iID = sNC.iPID
          GROUP BY sNC.iPID)