Select a.id, c.name
from
(Select accnt.id from accnt Where accnt.ID IN
(SELECT acct_id FROM opty where prob = 100 AND opty.ROW_ID IN
(SELECT opty_id FROM opty_postn WHERE close_dt<1/1/2002)
)) a JOIN
(Select accnt.id from accnt Where accnt.ID NOT IN
(SELECT acct_id FROM opty where prob = 100 AND opty.ROW_ID IN
(SELECT opty_id FROM opty_postn WHERE close_dt<1/1/2002)
)) b ON a.id = b.id
JOIN accnt c ON a.id = c.id