How do you create a managed unit or query that shows all users who's password is set to never expire?
For more information See: http://support.microsoft.com/kb/305144
The hexadecimal value of a user who has "Password Never expires" is usually 0x10200, or binary which is 66048. If you do an advanced search for user attribute "useraccountcontrol Is(exactly) 66048" you should find all users who have passwords that will never expire.
Here is an alternate method for the ldap query...