try this
<TABLE style="WIDTH: 144pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=192 border=0 x:str><COLGROUP><COL style="WIDTH: 48pt" span=3 width=64><TBODY><TR style="HEIGHT: 12.75pt" height=17><TD class=xl22 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 48pt; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent" width=64 height=17>
Renewal</TD><TD class=xl23 id=td_post_2640322 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext; WIDTH: 48pt; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent" align=right width=64 x:num="40589">
2/15/2011</TD><TD class=xl23 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext; WIDTH: 48pt; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent" align=right width=64 x:num="40954" x:fmla='=IF(AND(OR(A1="New",A1="Renewal"),YEAR(B1>=2011)),DATE(YEAR(B1)+1,MONTH(B1),DAY(B1)),"")'>
2/15/2012</TD></TR><TR style="HEIGHT: 12.75pt" height=17><TD class=xl22 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent" height=17>
Upgrade</TD><TD class=xl23 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent" align=right x:num="40583">
2/9/2011</TD><TD class=xl23 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent" x:str="" x:fmla='=IF(AND(OR(A2="New",A2="Renewal"),YEAR(B2>=2011)),DATE(YEAR(B2)+1,MONTH(B2),DAY(B2)),"")'> </TD></TR><TR style="HEIGHT: 12.75pt" height=17><TD class=xl22 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 12.75pt; BACKGROUND-COLOR: transparent" height=17>
Renewal</TD><TD class=xl23 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent" align=right x:num="40586">
2/12/2011</TD><TD class=xl23 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent" align=right x:num="40951" x:fmla='=IF(AND(OR(A3="New",A3="Renewal"),YEAR(B3>=2011)),DATE(YEAR(B3)+1,MONTH(B3),DAY(B3)),"")'>
2/12/2012</TD></TR></TBODY></TABLE>
Code:
formula copy it down to all cells in column C
=IF(AND(OR(A1="New",A1="Renewal"),YEAR(B1>=2011)),DATE(YEAR(B1)+1,MONTH(B1),DAY(B1)),"")