, 3000-01-01,
CREATE TABLE members (membershipId INT, groupId INT, clientId INT, dateFrom DATETIME, dateTo DATETIME)
INSERT INTO members VALUES
(2707, 20008, 1579, '1997-01-01 00:00:00.000', '1997-12-31 00:00:00.000'),
(20989, 20008, 1579, '1999-01-01 00:00:00.000', '2004-12-31 00:00:00.000'),
(39874, 20298, 1579, '2005-01-01 00:00:00.000', '2008-12-31 00:00:00.000'),
(50295, 21661, 1579, '2009-01-01 00:00:00.000', '2009-12-31 00:00:00.000'),
(50988, 20399, 1579, '2010-01-01 00:00:00.000', '2010-12-31 00:00:00.000'),
(52378, 21661, 1579, '2011-01-01 00:00:00.000', '2013-12-31 00:00:00.000'),
(57274, 21660, 1579, '2014-01-01 00:00:00.000', '3000-01-01 00:00:00.000')
;
WITH cte AS
(
SELECT
membershipId,
groupId,
clientId,
dateFrom,
DATEADD(day, -1, DATEADD(YEAR,1,dateFrom)) newDateTo,
dateTo
FROM
members
UNION ALL
SELECT
m.membershipId,
m.groupId,
m.clientId,
DATEADD(YEAR,1,c.dateFrom),
DATEADD(day, -1, DATEADD(YEAR,2,c.dateFrom)),
c.dateto
FROM
members m
JOIN cte c ON c.membershipId = m.membershipId
AND DATEADD(YEAR,1,c.dateFrom) < m.dateTo
)
SELECT
membershipId,
groupId,
clientId,
dateFrom,
newDateTo dateTo
FROM
cte
ORDER BY
membershipId, dateFrom
OPTION (MAXRECURSION 0);
DROP TABLE members
SQL Fiddle