select	fbd = 	--add a day for instances of Jan 1 (first business day)
		dateadd(
		day
		,case when datepart(day, fm) = 1 then 1 else 0 end
		,fm)
from	(--get first monday of each year
	select	fm = dateadd(day
			,case 
				when datepart(weekday, fdy) = 1 then 1
				when datepart(weekday, fdy) = 2 then 0
				when datepart(weekday, fdy) = 3 then 6
				when datepart(weekday, fdy) = 4 then 5
				when datepart(weekday, fdy) = 5 then 4
				when datepart(weekday, fdy) = 6 then 3
				when datepart(weekday, fdy) = 7 then 2
			end
			,fdy)
	from	(
		--get first day of each year for 1800-2005
		select	dateadd(year, n, '1/1/1800') fdy

		from	(--produce enough numbers for our problem
                         --(you can also use an existing numbers table instead)

			select	n1+n2+n3+n4+n5+n6+n7+n8 n
			from	(select	0 n1 union select 1) n1
			cross join (select 0 n2 union select 2) n2
			cross join (select 0 n3 union select 4) n3
			cross join (select 0 n4 union select 8) n4
			cross join (select 0 n5 union select 16) n5
			cross join (select 0 n6 union select 32) n6
			cross join (select 0 n7 union select 64) n7
			cross join (select 0 n8 union select 128) n8
			) numbers
		where	n <= 205
		) a
	) a
order by 1

quote:

---

1. Get the first Monday of the year.
2. If first Monday is Jan 1 make Tuesday the first business day of that year

---