Hi, John. One of the really great things about MLO is that you can tweak and adjust it to match your own way of thinking about your tasks. "Yearly Goals" is clearly meant to flag tasks that you aspire to accomplish sometime this year. I understand that can be a powerful thing for a lot of people but it really does not do much for me personally, so I used the power of MLO to change what the "yearly goals" attribute does. For me, it means that this is a task that can afford to sit for a while, but if it sits longer then 90 days it would be time to give it a bump.
It's not that I have a special report just to show me overdue quarterly goal tasks. What happens is that I have a report showing things that I should consider working on today, and any task that's a quarterly goal (which means that I have ticked the "yearly goal" box) and has gone 90 days without being touched gets onto the daily view. There are maybe a dozen other conditions that would get a task onto the daily view, like for example context=@waiting and start date has passed.
What happens if the date passes? Answer: the task will be on by daily list day after day. I hate things to be on the daily list day after day so, sooner or later I will do the task, or I will give up and cancel it, or maybe I will think of a different way of approaching the project so it will really get done, or maybe I will move it to the someday/never folder.