Postgres 15

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version
PostgreSQL 15.0 on x86_64-pc-linux-gnu, compiled by gcc (GCC) 8.5.0 20210514 (Red Hat 8.5.0-10), 64-bit

SELECT 1

WITH dates AS (
	SELECT GENERATE_SERIES('2022-12-01', '2023-01-01', '1 day'::interval)::DATE AS calendar_date
),

calendar_table AS (
  SELECT
    calendar_date,
    EXTRACT(YEAR FROM calendar_date) AS year_of_date,
    EXTRACT(MONTH FROM calendar_date) AS month_of_year,
    EXTRACT(ISODOW FROM calendar_date) AS day_of_week_start_monday,
    CASE
      WHEN EXTRACT(DAY FROM calendar_date) >= 1 AND EXTRACT(DAY FROM calendar_date) <= 7 THEN 1
	  WHEN EXTRACT(DAY FROM calendar_date) >= 8 AND EXTRACT(DAY FROM calendar_date) <= 14 THEN 2
	  WHEN EXTRACT(DAY FROM calendar_date) >= 15 AND EXTRACT(DAY FROM calendar_date) <= 21 THEN 3
	  WHEN EXTRACT(DAY FROM calendar_date) >= 22 AND EXTRACT(DAY FROM calendar_date) <= 28 THEN 4
	  ELSE 5
    END AS day_of_week_ordinal
  FROM dates
)

SELECT
  *,
  CASE
    WHEN
      month_of_year = 12 -- December
      AND day_of_week_start_monday = 7 -- Sunday
      AND day_of_week_ordinal = 2 -- Second week (with above - second Sunday)
    THEN TRUE
    ELSE FALSE
  END AS is_second_sunday_of_december
FROM calendar_table

calendar_date	year_of_date	month_of_year	day_of_week_start_monday	day_of_week_ordinal	is_second_sunday_of_december
2022-12-01	2022	12	4	1	f
2022-12-02	2022	12	5	1	f
2022-12-03	2022	12	6	1	f
2022-12-04	2022	12	7	1	f
2022-12-05	2022	12	1	1	f
2022-12-06	2022	12	2	1	f
2022-12-07	2022	12	3	1	f
2022-12-08	2022	12	4	2	f
2022-12-09	2022	12	5	2	f
2022-12-10	2022	12	6	2	f
2022-12-11	2022	12	7	2	t
2022-12-12	2022	12	1	2	f
2022-12-13	2022	12	2	2	f
2022-12-14	2022	12	3	2	f
2022-12-15	2022	12	4	3	f
2022-12-16	2022	12	5	3	f
2022-12-17	2022	12	6	3	f
2022-12-18	2022	12	7	3	f
2022-12-19	2022	12	1	3	f
2022-12-20	2022	12	2	3	f
2022-12-21	2022	12	3	3	f
2022-12-22	2022	12	4	4	f
2022-12-23	2022	12	5	4	f
2022-12-24	2022	12	6	4	f
2022-12-25	2022	12	7	4	f
2022-12-26	2022	12	1	4	f
2022-12-27	2022	12	2	4	f
2022-12-28	2022	12	3	4	f
2022-12-29	2022	12	4	5	f
2022-12-30	2022	12	5	5	f
2022-12-31	2022	12	6	5	f
2023-01-01	2023	1	7	1	f

SELECT 32