(a) General .

One of the keys to the adjudication of a petition for L-1 classification is the understanding of the meaning of several key terms. These terms have been defined over the years through various documents, including statutes, regulations, precedent decisions, and policy memoranda. While the following chart provides a brief explanation of these terms, it may be necessary to review the full document (statute, regulation, or precedent decision) in order to understand all the nuances of any given term.

Term	Statutory Reference	Regulatory Reference	Precedent Decision(s)
Intracompany transferee	§ 101(a)(15)(L)	8 CFR 214.2(l)(1)(ii)(A)
Executive	§ 101(a)(44)(A) INA	8 CFR 214.2(l)(1)(ii)(C)
Manager	§ 101(a)(44)(B) INA	8 CFR 214.2(l)(1)(ii)(B)	13 I&N Dec. 654
Specialized knowledge	§ 214(c)(2)(B) INA	8 CFR 214.2(l)(1)(ii)(D) and (E)	18 I&N Dec. 117, 18 I&N Dec. 49, 17 I&N Dec. 248, 13 I&N Dec. 618
New office		8 CFR 214.2(l)(1)(ii)(F)	13 I&N Dec. 816
Doing business		8 CFR 214.2(l)(1)(ii)(H)
Qualifying organization		8 CFR 214.2(l)(1)(ii)(G)	19 I&N Dec. 362 , 18 I&N Dec. 289, 18 I&N Dec. 13, 17 I&N Dec. 631
Parent		8 CFR 214.2(l)(1)(ii)(I)	15 I&N Dec. 5, 13 I&N Dec. 647
Branch		8 CFR 214.2(l)(1)(ii)(J)
Subsidiary		8 CFR 214.2(l)(1)(ii)(K)
Affiliate	§ 206(a) of Pub. L. 101-649	8 CFR 214.2(l)(1)(ii)(L)

(b) Exceptions to General Definitions .

(1) Affiliate, As It Relates to International Accounting Firms or Management Consulting Services .

An entity that is organized outside the United States to provide accounting services or management consulting services shall be considered to be an affiliate of the United States accounting or management consulting partnership if it markets its accounting or management consulting services under the same internationally recognized name directly or indirectly under an agreement with the same worldwide coordinating organization of which the United States accounting or management consulting services partnership is also a member. It is important to note that this definition does not create a separate category of beneficiaries which may use the L intracompany transferee visa category, or the EB-1 Multinational Executives and Managers visa category. This expanded definition originated in 1996 with IIRIRA, Pub. L. 101-649 (for international accounting firms), and the Nursing Relief fo Disadvantaged Areas Act of 1999, Pub. L. 106-95 (for international management consulting fir ms). It is important to note that there is no relationship between an international accounting firm and a management consulting firm with the same or a similar name.