>> "SET IDENTITY_INSERT ON" would be needed for prior year, with logic similar to above, but hopefully that would be relatively rare. <<
In fact, in most systems, especially dealing with invoices, it should never be allowed -- once the current year is past, no new invoices with the prior yr on them should be created.
SQL DBA,SQL Server MVP(07, 08, 09) "It's a dog-eat-dog world, and I'm wearing Milk-Bone underwear." "Norm", on "Cheers". Also from "Cheers", from "Carla": "You need to know 3 things about Tortelli men: Tortelli men draw women like flies; Tortelli men treat women like flies; Tortelli men's brains are in their flies".