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They're an addendum to these:
http://ultracycling.com/sections/records/docs/UMCA_records_packet_2015.pdfwhich have a proposed start date field in the entry but there's no mention of whether or not it's a rolling 365 days other than their definition of a year comment. It sounds like it could roll on forever, in theory.
hippy
but does the start have to be offically declared?