Postgres Dynamic Query Function

You cannot use a variable in place of an identifier like that. You need to do it with dynamic queries. It will look something like this:

EXECUTE 'SELECT * FROM ' || quote_ident(tname) 
        || ' WHERE ' || quote_ident(cname) || ' NOT IN (''AK'',''CK'');'
INTO result_var;

If you are using PostgreSQL 9.1 or above, you can use the format() function which makes constructing this string much easier.