sustained EB-1C Case: Finance

U.S. Citizenship 
and Immigration 
Services 
In Re : 24187857 
Appeal of Nebraska Service Center Decision 
Non-Precedent Decision of the 
Administrative Appeals Office 
Date : JAN. 23, 2023 
Form 1-140, Petition for Multinational Managers or Executives 
The Petitioner, a semi-conductor manufacturer, seeks to permanently employ the Beneficiary as its 
Director, Finance under the first preference immigrant classification for multinational managers or 
executives . Immigration and Nationality Act (the Act) section 203(b )(1 )(C), 8 U.S .C. § 1153(b )(1 )(C) . 
This classification allows a U.S. employer to permanently transfer a qualified foreign employee to the 
United States to work in an executive or managerial capacity. 
The Director of the Nebraska Service Center denied the petition, concluding that the record did not 
establish that the Beneficiary was employed abroad, or would be employed in the United States, in a 
managerial capacity . The matter is now before us on appeal. 8 C.F.R. § 103.3 . 
The Petitioner bears the burden of proof to demonstrate eligibility by a preponderance of the evidence . 
Matter ofChawathe, 25 I&N Dec. 369, 375-76 (AAO 2010). We review the questions in this matter 
de novo. Matter of Christo 's, Inc., 26 l&N Dec. 537, 537 n.2 (AAO 2015). Upon de novo review, 
we will sustain the appeal. 
An immigrant visa is available to a beneficiary who, in the three years preceding the filing of the 
petition, has been employed outside the United States for at least one year in a managerial or executive 
capacity, and seeks to enter the United States in order to continue to render managerial or executive 
services to the same employer or to its subsidiary or affiliate. Section 203(b )(1 )(C) of the Act; see 
also 8 C.F.R. § 204.5(j). 
Here, the Petitioner claims that the Beneficiary was employed abroad, and would be employed in the 
United States, in a managerial capacity. The record reflects that he was employed by the Petitioner's 
subsidiary in Ireland in the capacity of Sales Finance Manager from 2013 until his transfer to the 
United States in L-1 non immigrant status in 2016. He is currently employed in the offered position 
of Director, Finance for Sales and Marketing, based at the petitioning company's worldwide 
headquarters in California . 
"Managerial capacity" means an assignment within an organization in which the employee primarily 
manages the organization, or a department, subdivision, function, or component of the organization; 
supervises and controls the work of other supervisory, professional, or managerial employees, or 
manages an essential function within the organization, or a department or subdivision of the 
organization; has authority over personnel actions or functions at a senior level within the 
organizational hierarchy or with respect to the function managed; and exercises discretion over the 
day-to-day operations of the activity or function for which the employee has authority. Section 
10l(a)(44)(A) of the Act. 
On appeal, the Petitioner contends that the Director's decision was not based on a review of the totality 
of the evidence and did not provide an adequate basis for the denial of the petition. The record supports 
the Petitioner's assertion that the Director's decision heavily relies on boilerplate language, lacks 
references to the specific statements and supporting documentation submitted by the Petitioner, and, 
as such, does not appear to be based on a complete review of the information and evidence provided 
in support of the petition. 
In its initial submission and in its response to a request for evidence, the Petitioner submitted detailed 
letters explaining the nature of its business, the structure of its multinational organization and the role 
of the finance function in that organization. The evidence includes specific descriptions of the 
Beneficiary's U.S. job duties, job duties for his subordinates in the United States and abroad, and a 
comprehensive explanation of the duties the Beneficiary performed prior to his transfer to the United 
States. The Petitioner also submitted organizational charts and supporting evidence demonstrating the 
Beneficiary's interactions with both senior executives and with his subordinates, as well as copies of 
the subordinates' resumes, business documents corroborating the nature of their job duties, and an 
explanation of how their assigned duties support his managerial role. In addition, the Petitioner 
provided a detailed chart describing the company's career ladder for finance professionals within its 
worldwide organization. This evidence indicates that the Beneficiary's current U.S. role and previous 
position abroad are at the senior management and management levels, respectively. 
Based on our de novo review of the previously submitted evidence, which is corroborated by additional 
evidence on appeal, the Petitioner has established that the Beneficiary, in his role as Director, Finance, 
will more likely than not be employed in a managerial capacity as defined at section 10l(a)(44)(A) of 
the Act. 
Specifically, the record reflects that the Beneficiary manages the Petitioner's sales and marketing 
finance function by leading the provision of high-level financial strategy and analysis relied upon by 
both senior executives and by the leadership of the company's sales and marketing organization, which 
is responsible for over $2.5 billion in annual revenue. As part of his responsibilities, he supervises a 
team of supervisory and professional employees who perform non-managerial tasks associated with 
this function. Moreover, the record reflects that the Beneficiary occupies a senior position within both 
the organization and with respect to the finance function. In a company with over 7000 employees, 
he reports to the company's executive leadership team and works closely with business unit 
executives. The record demonstrates that the Beneficiary exercises discretion over the sales and 
marketing finance function he manages by delegating tasks and establishing and implementing 
processes and procedures for its day-to-day management. 
Finally, the Petitioner has established that the Sales Finance Manager position the Beneficiary held 
for more than one year prior to his transfer to the United States was substantially similar to his current 
2 
pos1t10n. Therefore, it has demonstrated by a preponderance of the evidence that he was employed 
abroad in a managerial capacity as defined at section 10l(a)(44)(A) of the Act. 
Accordingly, we will withdraw the Director's decision and sustain the appeal. 
ORDER: The appeal is sustained. 
3