The year is counted within the three years immediately before the petition is filed, and it must be continuous employment abroad in a qualifying capacity. Seasonal layoffs of crews do not by themselves break a salaried director's continuous employment, but any genuine gap in his own employment does.
Count backwards from the filing date, then check what interrupted it
Two facts fix the calendar. The first is the filing date, because the three-year window is measured from it rather than from the intended start. The second is the character of Cormac's own employment during that window: a director kept on salary through the winter is continuously employed even when sites are closed, whereas a director who was laid off with the crews has an interruption that has to be examined.
Short trips into the United States on the employer's business do not break the year, though they are not counted towards it either, so a director who spent several months in Vermont preparing the acquisition should have those periods identified rather than glossed over. Where the qualifying year is not yet complete, waiting is cheaper than arguing. Once it is complete, the group should still allow several weeks to assemble the function evidence before filing.