sustained L-1A Case: Finance/Accounting

.
U.S. Citizenship 
and Immigration 
Services 
MATTER OF W- CORP. 
Non-Precedent Decision of the 
Administrative Appeals Office 
DATE: NOV. 24. 2017 
APPEAL OF CALIFORNIA SERVICE CENTER DECISION 
PETITION: FORM I-129. PETITION FOR A NONIMMIGRANT WORKER 
The Petitioner, a manufacturer and marketer of seeks to amend and extend the 
Beneficiary's temporary employment from that of a senior accountant under the r "-1 B nonimmigrant 
classification for intracompany transferees to that of a height and warehousing finance manager 
under the L-lA nonimmigrant classification for intracompany transferees . See Immigration and 
Nationality Act (the Act) section 10l(a)(l5)(L). 8 U.S.C. § 1101(a)(I5)(L). The L-1A classification 
allows a corporation or other legal entity (including its affiliate or subsidiary) to transter a qualifying 
foreign employee to the United States to work temporarily in a managerial or executive capacity.
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The Director of the California Service Center denied the petition, concluding that the Petitioner did 
not establish, as required , that the Beneficiary was employed abroad in a managerial or executive 
capacity or in a position requiring specialized knowledge. 
The matter is now before us on appeal. In its appeal. the Petitioner provides a brief addressing the 
Beneficiary's position abroad and specifying the characteristics that speak to the position's 
managerial qualities. 
Upon de novo review, we find that the Petitioner has provided sufficient evidence to overcome the 
ground for denial. Therefore, we will sustain the appeal. 
I. LEGAL FRAMEWORK 
To establish eligibility for the L-1 A nonimmigrant visa classification. a qualifying organization must 
have employed the beneficiary "in a capacity that is managerial. executive. or involves specialized 
knowledge," for one continuous year "'within three years preceding the [beneficiary's] application 
for admission into the United States.'' Section I 0 I (a)( 15 )(L) of the Act. In addition, the beneficiary 
must seek to enter the United States temporarily to continue rendering his or her services to the same 
employer or a subsidiary or affiliate thereof in a managerial or executive capacity. /d. The 
petitioner must also establish that the beneficiary's prior education. training. and employment 
qualifies him or her to perform the intended services in the United States . 8 C.F.R. § 214.2(1)(3 ). 
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The L-1 B classification allows a corporation or other legal entity (including its aftiliate or subsidiary) to transfer 
a qualifying foreign employee with "specialized knowledge .. to work temporarily in the United States. 
Matter of W- Corp. 
The statute defines the term '·managerial capacity"" as an assignment in which an 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: has the authority to hire and fire or 
recommend those as well as other 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 
101(a)(44)(A) ofthe Act. 
II. EMPLOYMENT ABROAD IN A MANAGERIAL CAPACITY 
As indicated above, the Director determined that the evidence did not establish that the Beneficiary 
was employed abroad in a managerial capacity as defined at section 101(a)(44)(A) of the Act: 
8 U.S.C. § 1101(a)(44)(A). The Beneficiary was employed abroad in the position of "FP&J\ 
Manager, Asia North Region." 
In the denial, the Director incorrectly relied on facts that pe1iain to the Beneficiary's proposed 
position to determine that the Petitioner provided inconsistent evidence regarding the Beneficiary's 
former employment with the foreign entity. The Director also did not clarify what led her to 
conclude that the tasks of the Beneficiary's subordinates did not require a bachelor's degree. 
On appeal, the Petitioner clarifies relevant facts that pertain to the Beneficiary's employment abroad. 
pointing out that the Beneficiary managed a five-person team comprised of managerial and 
professional employees. The Petitioner also differentiates between the Beneficiary's position abroad 
and her proposed position in the United States. which appear to have been contlated in the Director's 
decision. The Petitioner goes on to specify each subordinate's educational credentials and 
establishes that the duties of their respective positions arc consistent vvith positions that require a 
baccalaureate degree as a minimum for entry into the field of endeavor. C(: 8 C.F.R. § 204.5(k)(2) 
(defining "profession" to mean "any occupation for which a U.S. baccalaureate degree or its foreign 
equivalent is the minimum requirement for entry into the occupation"). The Petitioner points to the 
subordinates' job duties and explains that they relieved her from having to primarily perform 
nonmanagerial duties within her department. 
In sum, the Petitioner's explanation on appeal further clarities the Beneficiary's level of discretion 
within the department she managed and clarifies her managerial role with respect to the professional 
subordinates who comprised the department and performed its operational tasks. 
Accordingly, we find that the Petitioner sustained its burden of establishing that the Beneficiary vvas 
employed abroad in a managerial capacity. 
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Matter (~f W- Cmp. 
III. CONCLUSION 
As the Petitioner has overcome the stated ground for denial. the appeal will he sustained. 
ORDER: The appeal is sustained. 
Cite as Matter qfW- Corp., ID# 774167 (AAO Nov. 24, 2017) 
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