with 
  data as (
    select b.*,
           rank() over (order by review_date-sysdate) rk
    from bill b
  )
select *
from data
where rk = 1
/

SELECT *
FROM   (SELECT *
        FROM   bill
        ORDER BY abs(review_date-sysdate))
WHERE  rownum = 1; 

TO_DATE(yourcolumn,'<date_format>')

SELECT *
FROM   (SELECT *
        FROM   bill
        ORDER BY abs(TO_DATE(review_date,'<date_format>')-sysdate))
WHERE  rownum = 1; 

SQL> select FK_PROJ_ID,EXPECTED_DATE,REVIEWED_DATE,STATUS from PROJ_APPROVALS;

FK_PROJ_ID EXPECTED_DATE                  REVIEWED_DATE                  S
---------- ------------------------------ ------------------------------ -
     10020 31-FEB-2008
     10020 31-FEB-2008
     10020 31-FEB-2008
     10003 13-JUL-2007
     10015 TBD-APR-2010                   07-Apr-2007                    Y
     10015 27-FEB-2009                    13-Apr-2007                    Y
     10016 24-MAR-2011                                                   Y
     10016 25-MAR-2009                                                   N
     10016 23-FEB-2009                                                   N
     10017 TBD-FEB-2008                   05-Apr-2007                    Y
     10017 TBD-APR-2007                   03-Apr-2007                    N

FK_PROJ_ID EXPECTED_DATE                  REVIEWED_DATE                  S
---------- ------------------------------ ------------------------------ -
     10017                                03-Apr-2007                    N
     10018 TBD-FEB-2007
     10018 TBD-MAR-2008
     10018 TBD-MAR-2008
     10015 2-FEB-2010                     05-Apr-2007                    Y
     10019 TBD-FEB-2007
     10019 TBD-MAR-2008
     10019 TBD-MAR-2008

19 rows selected.

nearest means nearest to sysdate

1. SELECT MIN(TO_DATE(expected_date,'DD-MON-YYYY')-90) ,TO_CHAR(MIN(TO_DATE(expected_date,'DD-MON-YYYY')),'D-MON-YYYY') MD
 FROM PROJ_APPROVALS WHERE EXPECTED_DATE NOT LIKE '%TB%' AND (TO_DATE(expected_date,'DD-MON-YYYY')+ 90) >0 
 GROUP BY FK_APPROVER_CAT_ID]
2.SELECT expected_date 
, TO_CHAR( TO_DATE( expected_date, 'DD-MON-YYYY ) + 1 ) dayafter 
, TO_CHAR( TO_DATE( expected_date, 'DD-MON-YYYY ) - 1 ) daybefore 
FROM PROJ_APPROVALS ; 
[U]how to select[/U]
 to select with "MIN( a_date )" and MAX( a_date )"). 

SELECT TO_CHAR(TO_DATE(tested_DATE, 'DD-MON-RR') ,'MON-DD-YYYY')"Year" FROM testing; 

1.select * from test where test_DATE < SYSDATE + 90 

2.select * from test where sysdate-test_DATE between 0 and 91 

select * from test where test_DATE < SYSDATE + 90 

 select * from test where 730 between 0 and 91

select * from test where (sysdate+90)-test_DATE between 0 and (sysdate+90)-test_DATE