27 April 2016

US Citizenship and Immigration Services issues Policy Memo to guide L-1A classifications as a functional manager

United States Citizenship and Immigration Services (USCIS) issued a Policy Memorandum on April 14, adopting a decision of the Administrative Appeals Office (AAO) that provides guidance on the section of law that defines "managerial capacity" in determining L-1 nonimmigrant classification of functional managers. The AAO decision clarifies that, when determining whether the beneficiary of an L-1A nonimmigrant classification will primarily manage an essential function, USCIS officers must weigh all relevant factors including evidence of the beneficiary's role within the wider qualifying international organization.

A Tax Alert prepared by EY Law LLP, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-0761

Document ID: 2016-0761