Unix Timestamp in SQL Server

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A Unix timestamp is defined as the number of seconds elapsed between January 1, 1970 00:00:00 and a given date/time expressed in Universal Coordinated Time.
A timestamp can be generated up to the date 2038-1-19 3:14:7 before overflowing a 32-bit integer.
http://en.wikipedia.org/wiki/Unix_time

An alternative, encoding a DateTime into a BigInt and back again.