recreate table td(mem_date date);
insert into td(mem_date)values('30-Mar-2008');
insert into td(mem_date)values('30-Mar-2009');
insert into td(mem_date)values('30-Mar-2010');
insert into td(mem_date)values('30-Mar-2011');
insert into td(mem_date)values('31-Mar-2008');
insert into td(mem_date)values('31-Mar-2009');
insert into td(mem_date)values('31-Mar-2010');
insert into td(mem_date)values('31-Mar-2011');
insert into td(mem_date)values('01-Apr-2008');
insert into td(mem_date)values('01-Apr-2009');
insert into td(mem_date)values('01-Apr-2010');
insert into td(mem_date)values('01-Apr-2011');

select
  *
from td
where 
  extract(yearday from mem_date) = extract(yearday from dateadd(1 day to current_date))

select
  *
from td
where 
  (--до 28 февраля включительно все без проблем
  extract(yearday from current_date) < 60
  and extract(yearday from mem_date) = extract(yearday from dateadd(1 day to current_date))
  )
  or --если именинник в невысокосном году и текущий год невысокосный
  (mod(extract(year from current_date), 4) > 0
   and mod(extract(year from mem_date), 4) > 0
   and extract(yearday from mem_date) = extract(yearday from dateadd(1 day to current_date))
  )
  or --если именинник в высокосном году и текущий год высокосный
  (mod(extract(year from current_date), 4) = 0
   and mod(extract(year from mem_date), 4) = 0
   and extract(yearday from mem_date) = extract(yearday from dateadd(1 day to current_date))
  )
  or --если именинник в невысокосном году, а текущий год высокосный
  (mod(extract(year from current_date), 4) = 0
   and mod(extract(year from mem_date), 4) > 0
   and extract(yearday from current_date) > 60
   and extract(yearday from mem_date) = extract(yearday from dateadd(0 day to current_date))
   )
  or --если именинник в высокосном году, а некущий год невысокосный
  (mod(extract(year from current_date), 4) > 0
   and mod(extract(year from mem_date), 4) = 0
   and extract(yearday from current_date) > 60
   and extract(yearday from mem_date) = extract(yearday from dateadd(-1 day to current_date))
   )

select
  *
from td
where 
  extract(month from mem_date) = extract(month from dateadd(1 day to current_date))
  and extract(day from mem_date) = extract(day from dateadd(1 day to current_date))

select
  *
from td
where 
  (
  extract(month from mem_date) = extract(month from dateadd(1 day to :current_date))
  and extract(day from mem_date) = extract(day from dateadd(1 day to :current_date))
  )
  or
  (
  extract(month from mem_date) = 2 and extract(day from mem_date) = 29
  and extract(month from dateadd(1 day to :current_date)) = 3
  and extract(day from dateadd(1 day to :current_date)) = 1
  )