SELECT CASE WHEN ISNULL(rate,100)=100 THEN 1 ELSE 0 END AS RateFROM {yourtable}

SELECT (CASE WHEN rate IS NULL THEN 1 WHEN rate = 100 THEN 1 WHEN rate <> 100 THEN 0 END) AS RateCode

WITH Rates (rate) AS ( SELECT -100 UNION ALL SELECT NULL UNION ALL SELECT 0 UNION ALL SELECT 100 UNION ALL SELECT 5)SELECT rate, 1-ABS(SIGN(100-ISNULL(rate,100)))FROM Rates