declare @t table (UniqueID int identity(1, 1), PolicyID int, CreateUser int, CreateDate datetime)
insert @t
          select 1, 1, getdate()
union all select 1, 2, getdate()-2
union all select 1, 3, getdate()-1
union all select 2, 2, getdate()
union all select 2, 1, getdate()-1
union all select 3, 1, getdate()

; with t1 as (select *, row_number() over (partition by PolicyID order by CreateDate) as row from @t)
select PolicyID,
    max(case when row = 1 then CreateUser end) as EarliestCreateUser,
    max(case when row = 1 then CreateDate end) as EasliestCreateDate,
    max(case when row = 2 then CreateUser end) as NextEarliestCreateUser,
    max(case when row = 2 then CreateDate end) as NextEasliestCreateDate
from t1 group by PolicyID