SQL 2012 :: Load Records For Prior And Current Year

I have some my below requirment to loading some last year and currnet year records for some ID's in my table,

We have to load the ID's that are active at the end of the year for the prior year and ID's that are active as of today for the current year.Here is the scenario when the ID is currently terminated but active at the end of the prior year and the record is not in the table.so, we didn’t load the count for the prior year

Here prior year is 2015-2015 and Current year is 2015-2016

CREATE TABLE remp_year
(ID INT,
STATUS NVARCHAR(100) NULL,
START_DATE DATE NULL,
END_DATE DATE NULL,
date_year nvarchar(10) NULL)INSERT INTO remp_year VALUES (10,'Active','2015-05-26','2015-12-31','2015-2016');

[Code] ...

Here ID 20 and 50 for terminated records is the prior year records so it should count for the last year and those are active in this year those will count for this year.