SQL>
SQL> SELECT
2 SYSDATE + 100 fall_date,
3 TRUNC(SYSDATE + 100, 'YEAR') truncated,
4 ROUND(SYSDATE + 100, 'YEAR') rounded
5 FROM DUAL;
FALL_DATE TRUNCATED ROUNDED
--------- --------- ---------
28-SEP-08 01-JAN-08 01-JAN-09
SQL>