I believe they don't need the same use year, but booking/use of the borrowed points will be based on home resort priority i.e. 11 month or 7 month booking window.
I believe they don't need the same use year, but booking/use of the [transferred] points will be based on home resort priority i.e. 11 month or 7 month booking window.
to clarify the above, you can transfer in a different UY but they need to be "usable" during your trip.
so your trip would have to take place during the UY of the transferred pts or the year after that. you can bank transferred pts but you cannot borrow them.
the transferred pts would retain their home resort priority.