I have a table audit_records with column time_stamp as datatime2 and I would like to insert all records which has time_stamp value greater than 2019-01-01 00:00:00.0000000 into a new table audit_records_current.
This because the table has over 75 million rows and I would like to delete this table after moving the rows newer than time_stamp 2019-01-01 00:00:00.0000000.
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Answer
You can create a new table called audit_records_current like so:
select * into audit_records_current from audit_records where time_stamp > '2019-01-01 00:00:00.0000000';
Then you can drop audit_records using drop table audit_records;
You have the choice of emptying out audit_records while still keeping the table. If you want to do that, just do truncate table audit_records;