1. A system configured to load an incoming data set into a temporal data warehouse, said system comprising: a storage device including a temporal data warehouse and an incoming data set; and a processor unit coupled to said storage device and programmed to: determine that the incoming data set includes a snapshot of data from a source database; determine an earliest source timestamp associated with a first data record in the incoming data set; identify a set of primary keys that represent: a data record in the temporal data warehouse associated with a source timestamp immediately prior to the earliest source timestamp; and one or more data records in the temporal data warehouse that are associated with a source timestamp later than the earliest source timestamp; divide the incoming data set into a plurality of partitions including a first partition and a second partition, wherein each partition of the plurality of partitions includes a plurality of data records; import the first partition into a pre-load table based on the identified set of primary keys; import the second partition into the pre-load table based on the identified set of primary keys; apply the pre-load table to the temporal data warehouse; detect that an active data record in the temporal data warehouse is not associated with one of the plurality of data records in the incoming data set; and execute an implicit delete of the active data record based on the determination that the incoming data set includes the snapshot of data from the source data base and the detection.