Try (not tested)

SELECT plan, begindate 
	FROM mytable 
	WHERE begindate IN ( 
		SELECT TOP 2 begindate 
		FROM mytable 
		ORDER BY begindate DESC) 
UNION ALL
	SELECT MAX(plan) + 1, CAST(Null AS D)
	FROM mytable 
ORDER BY begindate DESC

>Oops, sorry. I know the problem of not being able to use the order by in the first select. Any ideas on how to return the correct results?
>
>John
>
>>You've to add 'order by begin_date desc' to the first select in whcih case it cannot be UNION.
>>