seems like the below to me
SELECT employeeID,
clientName,
clientCode,
MAX(CASE WHEN ADPBonusCode = 'BONUS' THEN ADPBonusCode END) AS ADPBonusCode1,
MAX(CASE WHEN ADPBonusCode = 'BONUS' THEN bonusAmount END) AS bonusAmount1,
MAX(CASE WHEN ADPBonusCode = 'INCENTIVES' THEN ADPBonusCode END) AS ADPBonusCode2,
MAX(CASE WHEN ADPBonusCode = 'INCENTIVES' THEN bonusAmount END) AS bonusAmount2
FROM Table
GROUP BY employeeID,
clientName,
clientCode
HAVING COUNT(DISTINCT ADPBonusCode) >1
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SQL Server MVP
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