An alien here as a nonimmigrant on business for a firm or corporation or other legal entity or affiliate or subsidiary thereof or taking training sponsored by such an organization may be granted a change of status to that of an L-1 nonimmigrant provided that immediately prior to entering the United States he or she was employed abroad by the same employer or affiliate or subsidiary thereof continuously for one year in a capacity that was managerial, executive or involved specialized knowledge, and an L-1 petition such organization has been approved to utilize the alien's services in the United States in such a capacity. Any period of time during the year immediately preceding the alien's last entry which was spent in the United States as a nonimmigrant on business in connection with his or her employment abroad by the same employer or affiliate or subsidiary thereof shall not be interruptive of the one year of continuous employment abroad, but will not be counted towards fulfillment of that requirement. (TM 2/87)