sustained EB-1C Case: Financial Planning

U.S. Citizenship 
and Immigration 
Services 
MATTER OF G- INC. 
Non-Precedent Decision of the 
Administrative Appeals Office 
DATE: FEB. 17,2017 
APPEAL OF NEBRASKA SERVICE CENTER DECISION 
PETITION: FORM 1-140, IMMIGRANT PETITION FOR ALIEN WORKER 
The Petitioner, a multinational technology-based product development corporation, seeks to 
permanently employ the Beneficiary as its "Director, Financial Planning and Analysis (FP&A)" 
under the first preference immigrant classification for multinational executives or managers. 1 More 
specifically, the Petitioner seeks to classify the Beneficiary as a "function manager." 
The Director, Nebraska Service Center, denied the Form 1-140, Immigrant Petition for Alien Worker, 
finding the Petitioner did not establish that it would employ the Beneficiary in a managerial 
• 2 capacity. 
On appeal, the Petitioner3 states that it has employed the Beneficiary as an L-1A nonimmigrant 4 in a 
position with the same title as the proffered position since 2013. The Petitioner argued that the 
Director erroneously misstated facts and abused his discretion in denying the petition. 
The central issue here is whether the Petitioner established that the Beneficiary will be employed in a 
qualifying "managerial capacity" as defined in the Act, and specifically, whether the Beneficiary 
will primarily manage an "essential function" within the organization. 
Upon de novo review, we will sustain the appeal. 
1 See Immigration and Nationality Act (the Act) section 203(b)(I)(C), 8 U.S.C. § 1153(b)(I)(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. A labor certification is not required for this classification. 
2 The Director also found the Petitioner did not establish, as required, that it had been doing business for at least I year 
prior to the petition filing date. See 8 C.F.R. § 204.5U)(3)(i)(D). We disagree. Amply satisfYing this requirement, the 
record demonstrates 250 employees in the United States, as well as services provided to clients in the United States and 
over $100 million in earnings reported on the Petitioner's most recent tax return. 
3 The Petitioner states that it is a leader in full-lifecycle product development services working across multiple industries 
ito design and deliver innovative technology-based products. The Petitioner has 8000 employees world-wide, with 
offices in the United States, India, Argentina, the United Kingdom, and Ukraine. 
4 The L-1 A classification allows a company to transfer a qualifying foreign employee to the United States to work 
temporarily in a managerial or executive capacity. 
Matter of G- Inc. 
I. APPLICABLE LAW 
To be classified as a multinational executive or manager, a beneficiary must have been employed 
abroad in that capacity for at least 1 year and seek to work in that capacity in the United States for the 
same employer (or for its parent, affiliate or subsidiary). Section 203(b)(l)(C) of the Act. 
Section 101 (a)( 44 )(A) of the Act defines the term "managerial capacity" as: 
[A ]n assignment within an organization in which the employee primarily: 
(i) manages the organization, or a department, subdivision, function, or component 
of the organization; 
(ii) supervises and controls the work of other supervisory, professional, or 
managerial employees, or manages an essentialfunction within the organization, 
or a department or subdivision of the organization; 
(iii) if another employee or other employees are directly supervised, has the authority 
to hire and fire or recommend those as well as other personnel actions (such as 
promotion and leave authorization) or, if no other employee is directly 
supervised, functions at a senior level within the organizational hierarchy or with 
respect to the function managed; and 
(iv) exercises discretion over the day-to-day operations of the activity or function for 
which the employee has authority. 
(Emphasis added). This definition of "managerial capacity" allows for both "personnel managers" 
and "function managers." Personnel managers must primarily supervise and control the work of 
other supervisory, professional, or managerial employees, whereas function managers must 
primarily manage an "essential function" within the organization. 5 A function manager may also 
directly oversee personnel, if incidental to managing the function. 6 
II. ANALYSIS 
A. Essential Function 
The statute and regulations do not define the term "essential function," so we consulted the 
dictionary. Of the two words, "essential" is the easier" to define; it means "necessary," "core," or 
5 See Matter ofZ-A-, Inc., Adopted Decision 2016-02 (AAO Apr. 14, 2016). 
6 Alternatively, a position that is primarily supervisory in nature should be evaluated as a personnel manager. See 
section 10l(a)(44)(A)(ii) ofthe Act. 
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Matter ofG- Inc. 
"fundamental." 7 But we located various definitions of "function." 8 Putting aside its mathematical 
usage, we discern two primary definitions, one that focuses on an activity and one that focuses on an 
organizational unit that performs an activity. Viewed within the context of the relevant statutory 
passage ("manages an essential.fzmction within the organization, or a depat1ment or subdivision of 
the organization"), it is clearly the former, activity-focused definition at play here, since the statutory 
passage draws a distinction between a function and an organizational 'unit (a department or 
subdivision). Finally, construing the term "essential function" as a core activity of an organization is 
consonant with Congress' purpose in creating this classification: to facilitate the transfer of 
managers or executives within a multinational organization. These senior personnel advance their 
organizations' core activities. 
Ultimately, we will evaluate what is an "essential function" in the context of a given petition. The 
petitioner must (1) describe with ~specificity the activity to be managed, and (2) establish that the 
function is core to the petitioner's business. 
B. Function Manager 
Once the petitioner demonstrates the essential function, it must establish that the beneficiary's 
position meets all criteria for "managerial capacity" as defined 10l(a)(44)(A) of the Act. The 
petitioner must show that the beneficiary will primarily manage that essential function by clearly 
describing the beneficiary's duties and indicating the proportion of time dedicated to each duty. See 
8 C.F.R. § 204.50)(5). While he or she may perform some operational or administrative tasks, the 
function manager must primarily manage the essential function.9 In addition, the petitioner must 
establish that the beneficiary occupies a senior position in the petitioner's organizational hierarchy or 
within the function managed and that the beneficiary has discretionary authority over the day-to'-day 
operations of that function. We will consider all factors relevant to these criteria, including the 
7 Essential, Merriam-Webster Unabridged, http://unabridged.merriam-webster.com/unabridged/essential (last visited 
Feb. 16, 2017). 
8 Function, Merriam-Webster Unabridged, http://unabridged.merriam-webster.com/unabridged/function (last visited 
Feb. 16, 2017) ("an organizational unit performing a group of related acts and processes"); Function, Cambridge 
Business English Dictionary (Cambridge Univ. Press 2011) ("a particular area of responsibility of a company''); 
Function, Black's Law Dictionary (lOth ed. 2014) (an "[a]ctivity that is appropriate to a particular business or 
profession"); Function, Webster's New College Dictionmy (3rd ed. 2008) ("I. The action for which a person or thing is 
particularly fitted or employed. 2a. Assigned duty or activity. b. Specifi'c occupation or role ... "). 
9 
See Matter ofChurch Scientology lnt'l, 19 I&N Dec. 593, 604 (Comm'r 1988) ("[T]he employee's duties must be 
primarily at the managerial or executive level. An employee who primarily performs the tasks necessary to produce a 
product or to provide services is not considered to be employed in a managerial or executive capacity."); see also Brazil 
Quality Stones, Inc. v. Chertoff, 531 F.3d I 063, I 070-71 (9th Cir. 2008) (explaining that the petitioner bore the burden of 
demonstrating the beneficiary "was primarily engaged in overseeing essential functions of [the] business rather than 
performing them himself'); Q Data Consulting, Inc. v. INS, 293 F. Supp. 2d 25, 29 (D.D.C. 2003) (determining that the 
former INS reasonably concluded that the position was "not primarily managerial" because the record failed to establish 
that the beneficiary was "not merely performing the functions of the company"); IKEA US, Inc. v. U.S. Dep 't of Justice 
INS, 48 F. Supp. 2d 22, 24-25 (D.D.C. 1999) (sustaining agency's determination that a beneficiary did not qualify as a 
function manager where the petitioner failed to document what proportion of the beneficiary's duties would be 
managerial functions) (citing Republic ofTranskei v. INS, 923 F.2d 175, 177 (D.C. Cir. 1991 )). 
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Matter of G- Inc. 
nature and scope of the petitioner's business; the organizational structure and staffing levels; the 
value of the budgets, products, or services that a beneficiary manages; and any other factqrs, such as 
operational and administrative work performed by staff within the organization,' 0 that will contribute 
to understanding the beneficiary's actual duties and role in the business. 
In sum, to establish that the beneficiary will be employed in a managerial capacity as a "function 
manager" the petitioner must demonstrate: (1) that the function is a clearly defined activity; (2) that 
the function is "essential" to the organization; (3) that the beneficiary will primarily manage, as 
opposed to perform, the function; ( 4) that the beneficiary will act at a senior level within the 
organizational hierarchy or with respect to the function managed; and (5) that the beneficiary will 
exercise discretion over the function's day-to-day activities. 
C. The Application of Law to Facts 
1. The Function is a Clearly Defined Activity within the Petitioner's Organization 
The Petitioner has clearly specified how FP&A (Financial Planning and Analysis) qualifies as a 
"function" that meets the business needs within its organization. The record substantiates that 
FP&A is a clearly defined activity that provides the Petitioner with financial strategies to optimize 
business opportunities and grov.-1h. The role of the FP&A function is to generate accurate and 
complete data to properly assess global revenue. 
2. The Function is Essential to the Petitioner's Organization 
The record substantiates that FP&A is "essential" to the petitioning organization. The Petitioner's 
executive team and Board of Directors depend on the FP&A reports and· strategies to drive its 
financial health and make decisions regarding mergers and acquisitions. The unit's revenue 
planning and forecasting process impacts every business unit and geographic area within the 
worldwide organization. Given the scope of the Petitioner's business, size, and international reach, 
we find that financial analysis and planning is core to the Petitioner's business and therefore, it is an 
"essential" function. 
3. The Beneficiary Will Primarily Manage the Essential Function 
The record also demonstrates that the Beneficiary will primarily manage the essential function. The 
Beneficiary primarily develops and directs revenue forecasts and analysis for the worldwide 
organization, leads mergers and acquisitions, and oversees strategic pricing analysis. The Petitic;mer 
has established that the Beneficiary will continue to manage the compilation and processing of raw 
) 
10 We may also consider employees of the wider "qualifying organization" when assessing a petitioner's staffing needs 
and determining whether a beneficiary will be sufficiently relieved from performing operational and administrative 
duties. See Matter ofZ-A-, Inc., Adopted Decision 2016-02 (AAO Apr. 14, 2016). 
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Matter ofG- Inc. 
financial data by the finance team to prepare forecasts and create short-and long-term financial 
strategies. 
To complete the revenue forecasts, the Beneficiary will continue to direct the work of various teams 
across the Petitioner's five business units and six geographic delivery areas to provide revenue 
estimates to the chief executive team and the board of directors. The Petitioner submitted 
organizational and workflow charts which indicate that the Beneficiary leads an FP&A team that 
oversees the monthly revenue forecast process and collects financial data from delivery leads and 
global sales teams. The record reflects that the Beneficiary will continue to be supported by six 
direct and three indirect reports. 11 These personnel perform the routine duties associated with the 
FP&A function, enabling the Beneficiary to primarily develop policies and goals and oversee the 
execution of long-term strategies. The Petitioner has shown that this staff will continue to relieve 
the Beneficiary from performing day-to-day administrative and reporting tasks, allowing him 
primarily to manage the FP&A function rather than perform it himself. That he supervises his direct 
reports does not detract from our finding that he primarily manages the function. 
4. The Beneficiary Will Actat a Senior Level Within the Organization and With Respect to 
the Function Managed 12 
Further, the record demonstrates that, as the director of the global FP&A team, the Beneficiary will 
continue to act at a senior level within the organization and with respect to the function managed. 
See section 101 (a)( 44)(A)(iii) of the Act; see also 8 C.F.R. § 204.5(j)(2). In an organization with 
over 8000 employees worldwide, the Beneficiary reports directly to the CFO and indirectly to the 
CEO, while working closely with other senior executives and managers. The record substantiates 
that the Beneficiary's revenue forecasts are used directly by the CFO and CEO to make critical 
financial decisions that impact the organization as a whole. For example, in overseeing the FP&A 
function, the Beneficiary managed $50 to $100 million in investments during fiscal year 2015 and is 
expected to manage similar high value investments in the proffered permanent position. Thus, the 
Petitioner has demonstrated that the Beneficiary will continue to act at a senior level within the 
organization and with respect to the function managed. 
5. The Beneficiary Will Have Discretionary Authority Over the Day-to-Day Activities 
Related to the Function Managed 
Finally, the Beneficiary will continue to have significant discretionary authority over the day-to-day 
activities related to management of the FP&A function. See section 10l(a)(44)(A)(iv) of the Act; 
11 
His direct reports are: (I) an analyst; (2) assistant manager, FP&A; (3) senior associate, FP&A; ( 4) senior associate, 
finance; (5) manager, FP&A; and (6) manager, finance. His indirect reports are: (I) manager, finance; (2) assistant 
manager, finance; and (3) senior executive, finance. 
12 
Section I 0 I (a)( 44)(A)(iii) of the Act is disjunctive, requiring a function manager to occupy "a senior level within the 
organizational hierarchy or with respect to the function managed." (emphasis added). Although not required, the 
Beneficiary satisfied both criteria in this case. 
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Matter of G- Inc. 
see also 8 C.F.R. § 204.5(j)(2). The Beneficiary establishes policies and processes used by staff to 
provide the financial information necessary to drive the FP&A function, and he has the discretionary 
authority to identify, execute, and finalize mergers and acquisitions. 
I III. CONCLUSION 
We find that the Petitioner has established that the Beneficiary more likely than not will be 
employed as a function manager. 
ORDER: The appeal is sustained. 
Cite as Matter ofG- Inc., ID# 96255 (AAO Feb. 17, 2017) 
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