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Default Quarter function based on current date

I am in need of a function that will return quarters past quarter 4 based upon the existing date. For example, if todays current date is 3/31/12 and I am working with a future date of 3/31/16 I need a function that would return quarter 16 (being 16 quarters form my "current date"), and further any date between 1/1/18 and 3/31/18 would return a quarter 24 (being 24 quarters form my "current date"). I need this to be accurate through 40 quarters. Please help.
 
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