It is one planning fact, not the entire operating record. Explain the actual authority, resources and activity of the qualifying organization.
Show how the plan works
Identify which responsibilities transfer and which stay with the applicant. Do not treat a title assigned on paper as proof that the business is functioning.
Managerial capacity means managing the organization or a department, supervising and controlling the work of other supervisory, professional or managerial employees, or managing an essential function, with authority over hiring and firing or the equivalent, and exercising discretion over day-to-day operations. Verify the required continuous foreign year in the three-year lookback, then document the eligible organizational relationship, ongoing foreign business and, unless the U.S. operation is a new office, ongoing U.S. business. Employment with a parent, branch, subsidiary or affiliate of the petitioning organization can count toward the continuous year, so a payroll move inside a genuinely related group may be continuous qualifying employment. L-1A requires duties that are primarily managerial or executive; sharing a subject does not disqualify two managers, but duplicated titles and unsupported authority do not prove either role. The governing condition sits behind all of this: L-1A requires one continuous year of qualifying employment abroad with a related entity within the preceding three years, and a position managerial or executive in capacity rather than in title.